https://www.taxtmi.com/caselaws?id=773014 ITAT Ahmedabad set aside CIT(Exemption)'s rejection of trust's application under section 12A(1)(ac)(iii) read with section 12AB. The Commissioner rejected registration claiming the trust benefited a particular caste ("Leuva Patidar Samaj"), violating section 13(1)(b). ITAT held that while trust objects referenced a specific community, they also included broader charitable purposes like education, healthcare, and social development. The Commissioner failed to examine financial statements or demonstrate actual income application favoring the specific community. The rejection based solely on trust deed wording without verifying income application was legally and procedurally flawed. Matter remanded for fresh consideration with proper examination of submissions and financial records. en-us Fri, 06 Jun 2025 00:00:00 +0530 Tue, 17 Jun 2025 07:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773014 ITAT Ahmedabad set aside CIT(Exemption)'s rejection of trust's application under section 12A(1)(ac)(iii) read with section 12AB. The Commissioner rejected registration claiming the trust benefited a particular caste ("Leuva Patidar Samaj"), violating section 13(1)(b). ITAT held that while trust objects referenced a specific community, they also included broader charitable purposes like education, healthcare, and social development. The Commissioner failed to examine financial statements or demonstrate actual income application favoring the specific community. The rejection based solely on trust deed wording without verifying income application was legally and procedurally flawed. Matter remanded for fresh consideration with proper examination of submissions and financial records. Case-Laws Income Tax Fri, 06 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773014