https://www.taxtmi.com/caselaws?id=764321 The ITAT Ahmedabad upheld the CIT(E)'s denial of registration under Section 12AB for a trust established exclusively for the Jain community. The tribunal held that such exclusive benefit to a particular religious community violates Section 13(1)(b) read with Section 12AB(4)(d). The court emphasized that registration under Sections 12A/12AA is mandatory for claiming exemptions under Sections 11 and 12, and trusts benefiting only specific religious communities cannot obtain such registration under amended provisions. The denial was deemed legally justified and required no interference. en-us Fri, 03 Jan 2025 00:00:00 +0530 Wed, 08 Jan 2025 08:37:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764321 The ITAT Ahmedabad upheld the CIT(E)'s denial of registration under Section 12AB for a trust established exclusively for the Jain community. The tribunal held that such exclusive benefit to a particular religious community violates Section 13(1)(b) read with Section 12AB(4)(d). The court emphasized that registration under Sections 12A/12AA is mandatory for claiming exemptions under Sections 11 and 12, and trusts benefiting only specific religious communities cannot obtain such registration under amended provisions. The denial was deemed legally justified and required no interference. Case-Laws Income Tax Fri, 03 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764321