https://www.taxtmi.com/caselaws?id=763330 ITAT Ahmedabad allowed the appeal of a trust seeking registration under section 12AB and approval under section 80G. The CIT(E) had denied registration claiming the trust's objects primarily benefited members and families rather than the public. The Tribunal held that the CIT(E) incorrectly focused on incidental administrative objects while ignoring the main charitable objects. The Tribunal noted that tax authorities had not challenged the trust's objects for three years, and applying consistency principle, registration could not be denied on the same facts. The trust had submitted expense details without specific findings of non-charitable nature. The Tribunal distinguished this case from purely religious community trusts, finding the objects benefited the general public rather than a particular religious community. en-us Mon, 16 Dec 2024 00:00:00 +0530 Wed, 18 Dec 2024 08:58:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763330 ITAT Ahmedabad allowed the appeal of a trust seeking registration under section 12AB and approval under section 80G. The CIT(E) had denied registration claiming the trust's objects primarily benefited members and families rather than the public. The Tribunal held that the CIT(E) incorrectly focused on incidental administrative objects while ignoring the main charitable objects. The Tribunal noted that tax authorities had not challenged the trust's objects for three years, and applying consistency principle, registration could not be denied on the same facts. The trust had submitted expense details without specific findings of non-charitable nature. The Tribunal distinguished this case from purely religious community trusts, finding the objects benefited the general public rather than a particular religious community. Case-Laws Income Tax Mon, 16 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763330