Applicability of Section 13(1)(b): ITAT Remands Trust Registration Case to AO for Re-examination  

Brahmakshatriya Kanji Damji Hindu Sarvajanik Dharamshala Palitana Vs CIT (Exemption) (ITAT Ahmedabad) In Brahmakshatriya Kanji Damji Hindu Sarvajanik Dharamshala Palitana Vs CIT (Exemption), ITAT Ahmedabad set aside the Commissioner of Income Tax (Exemption) [CIT(E)]’s order rejecting the trust’s registration under Section 12A of the Income Tax Act, 1961. The CIT(E) denied the registration on the grounds that the trust’s objectives primarily benefited a specific religious community, which contravened Section 13(1)(b) of the Act. The trust argued that its activities were charitable an...