Application of trust u/s. 12AB rejected as objects are not for benefit of general public

Ahmedabad Engineering Manufactures Association Vs CIT (Exemption) (ITAT Ahmedabad) ITAT Ahmedabad application for registration of trust under section 12AB of the Income Tax Act since object of the applicant is not working for benefit of general public at large but is working for specific section of society. Accordingly, appeal of assessee dismissed. Facts- The applicant filed an application for registration of the trust u/s. 12AB of the Income Tax dated 29-09-2023. Date of provisional approval/registration as per Form 10AC was 05-04-2022. The CIT(E) after going through the objects held that th...