https://www.taxtmi.com/caselaws?id=462764 ITAT Jaipur allowed the appeal for statistical purposes, remanding the matter to CIT(E) for reconsideration of registration under section 12AB. The court held that trusts with dual religious and charitable purposes can claim exemption under section 11 if they don't exclusively benefit a particular religious community per section 13(1)(b). Following SC precedent in Ujjain vs. Dawoodi Bohra Jamat, the tribunal found CIT(E)'s rejection was misplaced and directed fresh consideration regarding the trust's charitable nature, business activities, and income application with proper opportunity for hearing. en-us Fri, 20 Dec 2024 00:00:00 +0530 Mon, 14 Jul 2025 11:09:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462764 ITAT Jaipur allowed the appeal for statistical purposes, remanding the matter to CIT(E) for reconsideration of registration under section 12AB. The court held that trusts with dual religious and charitable purposes can claim exemption under section 11 if they don't exclusively benefit a particular religious community per section 13(1)(b). Following SC precedent in Ujjain vs. Dawoodi Bohra Jamat, the tribunal found CIT(E)'s rejection was misplaced and directed fresh consideration regarding the trust's charitable nature, business activities, and income application with proper opportunity for hearing. Case-Laws Income Tax Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462764