Section 13 provisions cannot be invoked at time of granting registration u/s. 12A

CIT (Exemption) Vs Bhojaram Leuva Patel Seva Samaj Trust (Gujarat High Court) Gujarat High Court held that provisions of Section 13 of the Income Tax Act can be invoked only at the time of assessment and not at the time of grant of registration under Section 12A of the Act. Accordingly, writ disposed as devoid of merits. Facts- The respondent assessee filed an application for grant of registration of the Trust u/s. 12AB of the Act on 21.12.2022 in Form No. 10AB. The CIT (Exemption), Ahmedabad rejected the application filed by the respondent assessee by order dated 28.6.2023 on the ground that...