https://www.taxtmi.com/caselaws?id=779342 ITAT AHMEDABAD held that provisions of s.13 (restricting benefits to private religious/community beneficiaries) cannot be invoked at the stage of granting registration under s.12A; such issues arise only at assessment. The tribunal set aside the CIT(E)'s rejection of provisional registration, restored the matter to the CIT(E) for de novo consideration, and allowed the appeal for statistical purposes, relying on earlier HC and tribunal authority supporting the same legal position. en-us Wed, 22 Jan 2025 00:00:00 +0530 Sat, 04 Oct 2025 08:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779342 ITAT AHMEDABAD held that provisions of s.13 (restricting benefits to private religious/community beneficiaries) cannot be invoked at the stage of granting registration under s.12A; such issues arise only at assessment. The tribunal set aside the CIT(E)'s rejection of provisional registration, restored the matter to the CIT(E) for de novo consideration, and allowed the appeal for statistical purposes, relying on earlier HC and tribunal authority supporting the same legal position. Case-Laws Income Tax Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779342