https://www.taxtmi.com/caselaws?id=764808 ITAT Ahmedabad dismissed the appeal challenging rejection of registration under section 12AB. The tribunal upheld CIT(E)'s decision to reject the application and cancel provisional registration of Ahmedabad Engineering Manufacturing Association. The association's objects were found to benefit only a specific section of society rather than the general public at large, failing to meet charitable purpose requirements. The tribunal distinguished cited precedents as those cases involved specific objects for general public welfare, which were absent here. The appeal was dismissed as the association did not qualify for charitable status under the Act. en-us Thu, 16 Jan 2025 00:00:00 +0530 Sat, 18 Jan 2025 08:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764808 ITAT Ahmedabad dismissed the appeal challenging rejection of registration under section 12AB. The tribunal upheld CIT(E)'s decision to reject the application and cancel provisional registration of Ahmedabad Engineering Manufacturing Association. The association's objects were found to benefit only a specific section of society rather than the general public at large, failing to meet charitable purpose requirements. The tribunal distinguished cited precedents as those cases involved specific objects for general public welfare, which were absent here. The appeal was dismissed as the association did not qualify for charitable status under the Act. Case-Laws Income Tax Thu, 16 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764808