https://www.taxtmi.com/caselaws?id=755732 ITAT Rajkot allowed the appeal of a trust seeking registration under section 12AB. The CIT(E) had rejected the application, holding that the trust's activities were restricted to a particular religious community (Leva Patel) and therefore section 13(1)(b) provisions would apply. The ITAT held that since the trust existed since 1946, prior to the Income Tax Act 1961 coming into force, section 13(1)(b) provisions were not applicable. The tribunal directed the CIT(E) to grant registration provided the trust fulfilled other conditions under section 12AB and Rule 17A. en-us Fri, 05 Jul 2024 00:00:00 +0530 Thu, 18 Jul 2024 06:53:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755732 ITAT Rajkot allowed the appeal of a trust seeking registration under section 12AB. The CIT(E) had rejected the application, holding that the trust's activities were restricted to a particular religious community (Leva Patel) and therefore section 13(1)(b) provisions would apply. The ITAT held that since the trust existed since 1946, prior to the Income Tax Act 1961 coming into force, section 13(1)(b) provisions were not applicable. The tribunal directed the CIT(E) to grant registration provided the trust fulfilled other conditions under section 12AB and Rule 17A. Case-Laws Income Tax Fri, 05 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755732