https://www.taxtmi.com/caselaws?id=754120 ITAT Ahmedabad allowed the appeal where CIT(E) denied registration under Section 12AA by invoking Section 13(1)(b), rejecting the trust's application on grounds that its objects were restricted to benefit a particular religious community (Leuva Patel Community). The tribunal held that Section 13 provisions can only be invoked during assessment, not at registration stage, citing Gujarat HC precedent in CIT (Exemptions) v. Bayath Kutchhi Dasha Oswal Jain Mahajan Trust. Matter restored to CIT(E) for fresh consideration with directions not to deny registration solely on these grounds. en-us Tue, 30 Apr 2024 00:00:00 +0530 Mon, 17 Jun 2024 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754120 ITAT Ahmedabad allowed the appeal where CIT(E) denied registration under Section 12AA by invoking Section 13(1)(b), rejecting the trust's application on grounds that its objects were restricted to benefit a particular religious community (Leuva Patel Community). The tribunal held that Section 13 provisions can only be invoked during assessment, not at registration stage, citing Gujarat HC precedent in CIT (Exemptions) v. Bayath Kutchhi Dasha Oswal Jain Mahajan Trust. Matter restored to CIT(E) for fresh consideration with directions not to deny registration solely on these grounds. Case-Laws Income Tax Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754120