https://www.taxtmi.com/caselaws?id=778119 ITAT Ahmedabad dismissed the assessee's appeal and upheld denial of registration u/s 12AB. The Tribunal held that the trust's objects were restricted exclusively to the Sanand Jamaliya Patidar community, constituting a charitable trust for the benefit of a particular religious community/caste, which is a specified violation under Explanation (e) to section 12AB(4) r.w.s. 13(1)(b). It further held that precedents relied on by the assessee pertained to the erstwhile regime under section 12A and were inapplicable to the amended provisions of section 12AB effective from 01.04.2021. en-us Thu, 31 Jul 2025 00:00:00 +0530 Sat, 13 Dec 2025 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778119 ITAT Ahmedabad dismissed the assessee's appeal and upheld denial of registration u/s 12AB. The Tribunal held that the trust's objects were restricted exclusively to the Sanand Jamaliya Patidar community, constituting a charitable trust for the benefit of a particular religious community/caste, which is a specified violation under Explanation (e) to section 12AB(4) r.w.s. 13(1)(b). It further held that precedents relied on by the assessee pertained to the erstwhile regime under section 12A and were inapplicable to the amended provisions of section 12AB effective from 01.04.2021. Case-Laws Income Tax Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778119