Section 12AB & 80G Registration Rejection Reversed for Lack of Evidence of Community Bias

Jito Gandhidham Chapter Vs CIT (Exemption) (ITAT Rajkot) The appeals concern two orders passed by the Commissioner of Income-tax (Exemption), Ahmedabad, dated 22 November 2024 and 25 November 2024. The CIT(E) rejected the assessee-trust’s applications for registration under section 12A(1)(ac)(iii) and approval under section 80G(5)(iii) of the Income Tax Act. The CIT(E) held that the trust’s objects were confined to a particular caste or community, namely the Jain community, and that the trust was therefore not a purely charitable institution. The CIT(E) also cancelled the provisional appro...