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.

Facts- This appeal is filed by the Assessee as against the order dated 27.07.2024 passed by the Commissioner of Income Tax (Exemption), Ahmedabad denying registration under section 12AB of the Income Tax Act, 1961 [herein after

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