Registration u/s. 12AB to trust having objects confined to particular community rightly denied

Soudharma Brihad Vs CIT(Exemption) (ITAT Ahmedabad)

ITAT Ahmedabad held that the Assessee Trust being purely a religious activities of particular Community is not entitled for registration as a specified violation under Explanation [d] of Section 12AB(4) of the Income Tax Act. Hence, appeal dismissed and registration u/s. 12AB denied.Please become a Premium member. If you are already a Premium member, login here to access the full content.