Mere Mention of Caste-Based Objects Not Ground to Deny 12AB Registration: ITAT Ahmedabad

Hatkeshwar Mahadev Trust Vs CIT (Exemption) (ITAT Ahmedabad) Facts Hatkeshwar Mahadev Trust, Lunawada (Dist. Mahisagar, Gujarat) was granted provisional registration u/s 12A vide Form 10AC dated 27.05.2021. Subsequently, it applied for final registration u/s 12AB in Form 10AB on 30.06.2023. CIT(E) rejected the application on 20.12.2023 holding that the objects of the Trust were confined to the Lunawada Nagar caste. According to CIT(E), this amounted to a “specified violation” as per Explanation to Sec.12AB(4)(d) & hence the Trust was not eligible for registration. Objects referred by ...