https://www.taxtmi.com/caselaws?id=761206 ITAT Rajkot allowed the appeal regarding rejection of provisional registration under sections 12AB and 12A(1)(ac)(iii). The tribunal found that the trust's objects were for general public benefit without discrimination based on caste, color, or creed, and activities including running Atithigruh and Bhojansala were charitable rather than commercial in nature. The trust adequately demonstrated genuineness of activities and charitable purpose. ITAT directed CIT(E) Ahmedabad to examine the trust's objects and grant registration in accordance with law, noting jurisdictional correction from Pune to Ahmedabad. en-us Mon, 30 Sep 2024 00:00:00 +0530 Wed, 06 Nov 2024 08:35:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761206 ITAT Rajkot allowed the appeal regarding rejection of provisional registration under sections 12AB and 12A(1)(ac)(iii). The tribunal found that the trust's objects were for general public benefit without discrimination based on caste, color, or creed, and activities including running Atithigruh and Bhojansala were charitable rather than commercial in nature. The trust adequately demonstrated genuineness of activities and charitable purpose. ITAT directed CIT(E) Ahmedabad to examine the trust's objects and grant registration in accordance with law, noting jurisdictional correction from Pune to Ahmedabad. Case-Laws Income Tax Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761206