https://www.taxtmi.com/caselaws?id=754118 ITAT Ahmedabad allowed appeal against denial of registration under Section 12A by CIT(E) who invoked Section 13(1)(b) claiming trust was established for benefit of particular religious community. Trust's objects included Muslim welfare activities, medical relief, Islamic library, and Madarsa scholarships. ITAT held that Section 13 provisions can only be invoked during assessment proceedings, not at registration stage. Relying on precedents including Gujarat HC decision, tribunal ruled that charitable nature of activities takes precedence over religious community benefit at registration stage. Matter remanded to CIT(E) for fresh consideration with direction not to deny registration solely on Section 13(1)(b) grounds. en-us Wed, 24 Apr 2024 00:00:00 +0530 Mon, 17 Jun 2024 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754118 ITAT Ahmedabad allowed appeal against denial of registration under Section 12A by CIT(E) who invoked Section 13(1)(b) claiming trust was established for benefit of particular religious community. Trust's objects included Muslim welfare activities, medical relief, Islamic library, and Madarsa scholarships. ITAT held that Section 13 provisions can only be invoked during assessment proceedings, not at registration stage. Relying on precedents including Gujarat HC decision, tribunal ruled that charitable nature of activities takes precedence over religious community benefit at registration stage. Matter remanded to CIT(E) for fresh consideration with direction not to deny registration solely on Section 13(1)(b) grounds. Case-Laws Income Tax Wed, 24 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754118