https://www.taxtmi.com/caselaws?id=761240 The ITAT Ahmedabad held that CIT(E) cannot deny registration under Section 12A by invoking Section 13(1)(b) provisions at the time of registration. Following precedent from Shah Gulabchandmulchand Shree Parshwanath Trust case, the tribunal ruled that Section 13(1)(b) can only be invoked during assessment, not registration. The CIT(E) had rejected the trust's application citing one objective benefiting only the Jain community while overlooking broader charitable objectives. The matter was remanded to CIT(E) for fresh consideration with directions not to deny registration solely on grounds mentioned in the rejection order. The appeal was allowed for statistical purposes. en-us Mon, 30 Sep 2024 00:00:00 +0530 Wed, 06 Nov 2024 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761240 The ITAT Ahmedabad held that CIT(E) cannot deny registration under Section 12A by invoking Section 13(1)(b) provisions at the time of registration. Following precedent from Shah Gulabchandmulchand Shree Parshwanath Trust case, the tribunal ruled that Section 13(1)(b) can only be invoked during assessment, not registration. The CIT(E) had rejected the trust's application citing one objective benefiting only the Jain community while overlooking broader charitable objectives. The matter was remanded to CIT(E) for fresh consideration with directions not to deny registration solely on grounds mentioned in the rejection order. The appeal was allowed for statistical purposes. Case-Laws Income Tax Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761240