https://www.taxtmi.com/caselaws?id=460750 The ITAT Ahmedabad allowed the assessee's appeal for statistical purposes after the CIT(E) rejected registration under Section 12A(1)(ac)(ii). The CIT(E) had held that the trust's objects benefited a particular religious community and was therefore not entitled to exemption under Section 13(1)(b). The ITAT found that the CIT(E) failed to consider relevant SC and HC precedents regarding interpretation of Section 13(1)(b) while determining registration eligibility. The matter was remanded to the CIT(E) to pass a fresh order after considering the cited judgments. en-us Mon, 09 Dec 2024 00:00:00 +0530 Fri, 14 Feb 2025 19:05:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460750 The ITAT Ahmedabad allowed the assessee's appeal for statistical purposes after the CIT(E) rejected registration under Section 12A(1)(ac)(ii). The CIT(E) had held that the trust's objects benefited a particular religious community and was therefore not entitled to exemption under Section 13(1)(b). The ITAT found that the CIT(E) failed to consider relevant SC and HC precedents regarding interpretation of Section 13(1)(b) while determining registration eligibility. The matter was remanded to the CIT(E) to pass a fresh order after considering the cited judgments. Case-Laws Income Tax Mon, 09 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460750