Gujarat HC Grants Section 12AB Registration Despite Member-Related Incidental Objects

CIT Vs Salej Rotary Seva Foundation (Gujarat High Court) The Gujarat High Court dismissed the Revenue’s appeal under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal allowing registration under Section 12AB to the respondent trust. The Revenue proposed substantial questions of law contending that the Tribunal had wrongly relied upon the decision in CIT Exemption Vs. Bayath Kutchhi Dasha Oswal Jain Mahajan Trust and had incorrectly treated the issue as relating to benefit of a particular religious community or caste, whereas the registration ...