TaxTMI 
TaxTMI 
2026 (7) TMI 700
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....961 (For short "the Act") proposing the following substantial questions of law arising out of the order dated 30.09.2024 of the Income Tax Appellate Tribunal, "A" Bench, Ahmedabad (hereinafter referred to as "the Tribunal") in ITA No. 874/ Ahd/2024 :- (i) Whether on the facts and in the circumstances of the case and law, Hon'ble ITAT has erred in ignoring the amendment brought in by Finance Act, 2022 w.e.f 01.04.2022 through which sub-section (4) of Section 12AB was inserted whereby as per clause (d) below explanation to sub section (4) of section 12AB of Income-tax Act, 1961, application of income for the benefit of any particular religious community has been listed as a specified violation for cancellation of registration of ....
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....1.2024 by the Commissioner of Income Tax (Exemptions) observing that restrictive nature of the charitable objectives of the Trust were with regard to primarily serving the interest of a particular religious community rather than public at large. It was alleged that this was not in alignment of statutory provision of Section 12AB(4) of the Act and therefore, the said show cause notice was issued to show cause as to why the application of the assessee should not be rejected. The assessee filed reply to the said show cause notice and by way of order dated 28.03.2024, the Commissioner of Income Tax (Exemptions), Ahmedabad rejected the application of the assessee filed in Form 10AB and also cancelled provisional registration of the Trust. 3.2....
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....res-integra and is covered by the decision of the Hon'ble Apex Court in the case of Commissioner of Income Tax v. Dawoodi Bohara Jamat reported in [2014] 43 Taxmann.com 243 (SC) as well as the decision of this Court in case of Commissioner of Income Tax (Exemption) v. Jamiatul Bannat Tankaria rendered in Tax Appeal No. 968 of 2024 dated 09.10.2024. Further, it was submitted by learned Senior Standing Counsel Mr. Aman Mir that the order passed by this Court in Tax Appeal No. 968 of 2024 was challenged before the Hon'ble Apex Court by way of Special Leave Petition (Civil) Diary No. 38594 of 2025 which came to be dismissed on the ground of delay as well as on merits. 4.1. Lastly, learned Senior Standing Counsel Mr. Aman Mir has submitted th....
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....Cultivation of craft and industrial training. 2. To do welfare activities for upbringing and development of each section of the society. 3. To establish Children Nurseries, Primary schools, High schools, Colleges, Madressa, Masjid boarding houses, Hospitals, Dispensaries etc. And for that accommodating fixed assets and to manage the same thereby. And to do every land of charitable activities. 4. To make necessary arrangements for accommodation of poor people. 5. To help the Blind, Weak, Feverish people and those poor people who cannot run their lives. 6. To give Scholarships to Muslims Students for their studies and do make provisions so as they can get the religious education, 7. To giv....
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....articular religious community, but are largely charitable in character for general public at large, and for the purpose of granting registration under section 12A, the provision of section 13(1)(b) cannot be referred to, which is to be applied only when granting the exemption to the trust. 12. The order of the Ld. CIT(Exemption) denying grant of registration is accordingly set aside, and the Ld. CIT (Exemption) is directed to grant the assessee-trust registration under Section 12A of the Act. 13. In the result, the appeal of the assessee is allowed." 5. In view of the findings recorded by the Tribunal and supported by the decision of the Hon'ble Apex Court in case of Dawoodi Bohara Jamat (supra) as well as decisions of thi....