Section 13(1)(b) irrelevant at Section 12AB registration stage: ITAT Ahmedabad

Gohilwad Vankar Samaj Seva Trust Sidharth Society Vs CIT (Exemption) (ITAT Ahmedabad) Section 13(1)(b) irrelevant at registration stage, rules ITAT Ahmedabad; Caste-based objects not a bar for 12ab registration -Relief to trust ; Eligibility u/s 11 to be examined at assessment, not registration Trust applied for Provisional Registration  & u/s 12A(1)(ac)(vi) for the period commencing from Asst. Years 2022-23 to 2024-25. Assessee filed Form 10AB u/s. 12A(1)(ac)(iii) on 23-02-2023 for final registration. CIT(E) held that the charitable activities enumerated by the Trust are restricted to ...