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    <title>2024 (6) TMI 801 - ITAT SURAT</title>
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    <description>ITAT Surat allowed the appeal of a trust whose registration under section 12AB was rejected by CIT(E). The CIT(E) had denied registration citing violation of section 13(1)(b), arguing the trust&#039;s objects were restricted to Sunni Muslims, making it ineligible for exemption under section 11. However, ITAT found that the trust&#039;s objects were not restricted to a particular religious community and directed CIT(E) to reconsider the application and grant registration in accordance with law.</description>
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