https://www.taxtmi.com/caselaws?id=760960 The ITAT Ahmedabad allowed the appeal challenging rejection of registration under section 12AB. The CIT (Exemption) had rejected registration claiming the Trust's objects were confined to Chhasath Prajapati Community, attracting section 13(1)(b) provisions. The ITAT held that section 13(1)(b) applies at assessment stage for determining section 11 exemption, not at registration stage, following SC precedent in Dawoodi Bohara Jamat case. The Trust's activities including scholarships, hostels, and social reform programs served public at large, not just specific community. Registration under section 12AB merely recognizes charitable status. en-us Wed, 16 Oct 2024 00:00:00 +0530 Tue, 29 Oct 2024 09:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760960 The ITAT Ahmedabad allowed the appeal challenging rejection of registration under section 12AB. The CIT (Exemption) had rejected registration claiming the Trust's objects were confined to Chhasath Prajapati Community, attracting section 13(1)(b) provisions. The ITAT held that section 13(1)(b) applies at assessment stage for determining section 11 exemption, not at registration stage, following SC precedent in Dawoodi Bohara Jamat case. The Trust's activities including scholarships, hostels, and social reform programs served public at large, not just specific community. Registration under section 12AB merely recognizes charitable status. Case-Laws Income Tax Wed, 16 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760960