https://www.taxtmi.com/caselaws?id=761206 Provisional registration under section 12AB cannot be refused merely because a trust runs facilities such as an Atithigruh or Bhojansala, where the deed and materials show general public benefit and the activities are genuine. The stated objects were read as open to all sections of society, not confined to a particular religious community or caste, and the incidental facilities were not treated as commercial in nature. The jurisdictional objection was also rejected because the competent authority at Ahmedabad was the proper authority for the Gujarat-based trust. The result was that registration was to be considered in accordance with law. 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 Provisional registration under section 12AB cannot be refused merely because a trust runs facilities such as an Atithigruh or Bhojansala, where the deed and materials show general public benefit and the activities are genuine. The stated objects were read as open to all sections of society, not confined to a particular religious community or caste, and the incidental facilities were not treated as commercial in nature. The jurisdictional objection was also rejected because the competent authority at Ahmedabad was the proper authority for the Gujarat-based trust. The result was that registration was to be considered in accordance with law. Case-Laws Income Tax Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761206