https://www.taxtmi.com/caselaws?id=757953 ITAT Surat allowed the appeal filed by a religious-cum-charitable trust whose registration under Section 12AB was cancelled by CIT(E). The CIT(E) had denied registration invoking Section 13(1)(b), concluding that the trust's objects benefited only the Jain community. However, ITAT found that CIT(E) considered only one clause while ignoring other charitable objects including medical help to needy patients, educational assistance, and general public welfare activities. The tribunal held that rejection based on a single clause was improper and restored the matter to CIT(E) for fresh consideration with adequate hearing opportunity. en-us Fri, 26 Jul 2024 00:00:00 +0530 Sat, 14 Mar 2026 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757953 ITAT Surat allowed the appeal filed by a religious-cum-charitable trust whose registration under Section 12AB was cancelled by CIT(E). The CIT(E) had denied registration invoking Section 13(1)(b), concluding that the trust's objects benefited only the Jain community. However, ITAT found that CIT(E) considered only one clause while ignoring other charitable objects including medical help to needy patients, educational assistance, and general public welfare activities. The tribunal held that rejection based on a single clause was improper and restored the matter to CIT(E) for fresh consideration with adequate hearing opportunity. Case-Laws Income Tax Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757953