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SECTION 12A OF THE INCOME TAX ACT, 1961 – CHARITABLE OR RELIGIOUS TRUST – REGISTRATION OF

May 10, 2024

Where CIT(E) rejected application of assessee-trust, citing section 13(1)(b) due to trust’s objectives being limited to benefiting a specific religious community, since provisions of section 13 can be invoked only at time of assessment and not at time of grant of registration under section 12A, therefore, matter would be restored to file of CIT (exemptions), for de novo consideration – Bhojalram Leuva Patel Seva Samaj Trust v. Commissioner of Income-tax (Exemptions) – [2024] 162 taxmann.com 270 (Ahmedabad – Trib.)

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