Registration u/s 12AA not granted to trust existed for benefit of particular section of Hindu religion

Arulmigu Aathi Karumapuram Sellandiamman Kudipaattukarakal Seva Trust Vs CIT (ITAT Chennai)

Registration u/s 12AA not granted to trust existed for benefit of particular section of Hindu religion

ITAT Chennai held that registration under section 12AA of the Income Tax Act is not granted to the trust which existed only for the benefit of a particular sect of the Hindu religion and not general public at large.

Facts- The assessee trust, namely M/s. Arulmigu Aathi Karum

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