https://www.taxtmi.com/caselaws?id=768413 ITAT allowed the trust's appeal and held that Section 13(1)(b) cannot be invoked at the registration stage; the question of misapplication of funds for particular communities is to be examined at assessment. Relying on the jurisdictional HC precedents, the tribunal restored the matter to the file of the Ld. CIT(E) with directions to grant final registration under s.12AB after affording the trust an opportunity of hearing and in accordance with law. Appeal allowed for statistical purposes. en-us Thu, 03 Apr 2025 00:00:00 +0530 Wed, 24 Sep 2025 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768413 ITAT allowed the trust's appeal and held that Section 13(1)(b) cannot be invoked at the registration stage; the question of misapplication of funds for particular communities is to be examined at assessment. Relying on the jurisdictional HC precedents, the tribunal restored the matter to the file of the Ld. CIT(E) with directions to grant final registration under s.12AB after affording the trust an opportunity of hearing and in accordance with law. Appeal allowed for statistical purposes. Case-Laws Income Tax Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768413