https://www.taxtmi.com/caselaws?id=757952 ITAT Rajkot allowed the appeal and remitted the matter back to CIT(E) with directions to grant registration under Section 12A(1)(ac)(iii). The tribunal held that Section 13(1)(b) provisions apply only during assessment proceedings, not at registration stage. Despite some objects benefiting specific communities (Gandhvi caste and sub-castes), the trust had numerous other objects serving the general public. CIT(E) was not justified in denying registration by invoking Section 13(1)(b), as charitable activities primarily benefited the public rather than exclusively favoring particular communities. en-us Wed, 24 Jul 2024 00:00:00 +0530 Wed, 04 Sep 2024 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757952 ITAT Rajkot allowed the appeal and remitted the matter back to CIT(E) with directions to grant registration under Section 12A(1)(ac)(iii). The tribunal held that Section 13(1)(b) provisions apply only during assessment proceedings, not at registration stage. Despite some objects benefiting specific communities (Gandhvi caste and sub-castes), the trust had numerous other objects serving the general public. CIT(E) was not justified in denying registration by invoking Section 13(1)(b), as charitable activities primarily benefited the public rather than exclusively favoring particular communities. Case-Laws Income Tax Wed, 24 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757952