Denial of registration : Where assessee was denied registration under section 12AB on ground that all objects of assessee-trust were restricted to particular religious community or caste ‘sunni muslims’, however, fact that all objects of trust were not restricted to particular religious community or caste ‘Sunni Muslims’, Commissioner (Exemption) was to be directed to reconsider application of assessee regarding registration under section 12AB – Sunni Muslim Jamat Aamena Madressa Ebdatgah Waqf Committee v. CIT (Exemption) – [2024] 161 taxmann.com 555 (Surat-Trib.)