https://www.taxtmi.com/caselaws?id=781779 ITAT Ahmedabad set aside the order denying exemption u/s 11 to the assessee trust and remanded the matter to CIT(E) for fresh adjudication. The Tribunal held that CIT(E) failed to verify the trust's actual activities, financial statements, and Form 10BB before concluding violation of clause (d) of the Explanation to section 12AB(4) relating to benefit of a particular caste. ITAT also noted inconsistency, as the same CIT(E) had granted registration on similar facts to another trust with conditions. The impugned order was found factually incomplete and passed without considering the amended trust deed. en-us Thu, 16 Oct 2025 00:00:00 +0530 Thu, 20 Nov 2025 08:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781779 ITAT Ahmedabad set aside the order denying exemption u/s 11 to the assessee trust and remanded the matter to CIT(E) for fresh adjudication. The Tribunal held that CIT(E) failed to verify the trust's actual activities, financial statements, and Form 10BB before concluding violation of clause (d) of the Explanation to section 12AB(4) relating to benefit of a particular caste. ITAT also noted inconsistency, as the same CIT(E) had granted registration on similar facts to another trust with conditions. The impugned order was found factually incomplete and passed without considering the amended trust deed. Case-Laws Income Tax Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781779