https://www.taxtmi.com/caselaws?id=758851 ITAT held that Section 13(1)(b) prohibition does not apply to charitable trusts established before Income-tax Act 1961 commencement. The trust, existing prior to 1961, remains entitled to Section 11 exemption despite serving particular community rather than general public. CIT(E) failed to examine trust activities before rejecting Section 12A/12AB registration. Matter remanded to CIT(E) for fresh consideration on merits with proper opportunity for hearing and evidence submission. en-us Fri, 31 May 2024 00:00:00 +0530 Mon, 13 Jul 2026 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758851 ITAT held that Section 13(1)(b) prohibition does not apply to charitable trusts established before Income-tax Act 1961 commencement. The trust, existing prior to 1961, remains entitled to Section 11 exemption despite serving particular community rather than general public. CIT(E) failed to examine trust activities before rejecting Section 12A/12AB registration. Matter remanded to CIT(E) for fresh consideration on merits with proper opportunity for hearing and evidence submission. Case-Laws Income Tax Fri, 31 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758851