https://www.taxtmi.com/caselaws?id=777411 ITAT AHMEDABAD held that the rejection of registration and cancellation of provisional registration was unsustainable. The tribunal found the CIT(Exemption) erred by treating caste and religious community as interchangeable, failing to inquire whether the community constituted a religious denomination or whether activities were exclusionary, and relying on membership basis without deeper factual examination. In view of financial records showing public welfare expenditure and absence of categorical findings under s.13(1)(b), the impugned order was set aside and remitted for proper independent examination. en-us Tue, 12 Aug 2025 00:00:00 +0530 Fri, 29 Aug 2025 08:56:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777411 ITAT AHMEDABAD held that the rejection of registration and cancellation of provisional registration was unsustainable. The tribunal found the CIT(Exemption) erred by treating caste and religious community as interchangeable, failing to inquire whether the community constituted a religious denomination or whether activities were exclusionary, and relying on membership basis without deeper factual examination. In view of financial records showing public welfare expenditure and absence of categorical findings under s.13(1)(b), the impugned order was set aside and remitted for proper independent examination. Case-Laws Income Tax Tue, 12 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777411