https://www.taxtmi.com/caselaws?id=783422 ITAT Pune dismissed the assessee trust's appeal against rejection of registration u/s 12A and approval u/s 80G. The Tribunal held that the dominant objects and activities of the trust are confined to a specific religious community (Jain Kasar Samaj) and are not directed toward the public at large, thus failing the requirement of "charitable purpose" for general public utility under the Act. Relying on a coordinate bench ruling in a similar Jain trust case and noting absence of rebuttal from the assessee, ITAT upheld the CIT(E)'s order and confirmed denial of registration and approval. en-us Thu, 27 Nov 2025 00:00:00 +0530 Tue, 16 Dec 2025 08:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783422 ITAT Pune dismissed the assessee trust's appeal against rejection of registration u/s 12A and approval u/s 80G. The Tribunal held that the dominant objects and activities of the trust are confined to a specific religious community (Jain Kasar Samaj) and are not directed toward the public at large, thus failing the requirement of "charitable purpose" for general public utility under the Act. Relying on a coordinate bench ruling in a similar Jain trust case and noting absence of rebuttal from the assessee, ITAT upheld the CIT(E)'s order and confirmed denial of registration and approval. Case-Laws Income Tax Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783422