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Section 12AB & 80G Registration Rejection Reversed for Lack of Evidence of Community Bias
Case Law Details
- Case Name
- Jito Gandhidham Chapter Vs CIT (Exemption) (ITAT Rajkot)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2024-25
- Courts
- All ITAT, ITAT Rajkot
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Jito Gandhidham Chapter Vs CIT (Exemption) (ITAT Rajkot)
The appeals concern two orders passed by the Commissioner of Income-tax (Exemption), Ahmedabad, dated 22 November 2024 and 25 November 2024. The CIT(E) rejected the assessee-trust’s applications for registration under section 12A(1)(ac)(iii) and approval under section 80G(5)(iii) of the Income Tax Act. The CIT(E) held that the trust’s objects were confined to a particular caste or community, namely the Jain community, and that the trust was therefore not a purely charitable institution. The CIT(E) also cancelled the provisional appro...
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