Section 13(1)(b) Cannot Be Applied at Trust Registration Stage: ITAT Ahmedabad

Bhavnagar Dashashrimali Kantibandh Vs CIT (Exemption) (ITAT Ahmedabad) The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) heard two consolidated appeals filed by a public charitable trust against separate orders passed by the Commissioner of Income Tax (Exemption) [CIT(E)], Ahmedabad, rejecting its application for registration under section 12AB of the Income Tax Act, 1961. The first appeal challenged the CIT(E) order dated 23.09.2023, which denied conversion of the trust’s provisional registration into regular registration under section 12AB(1)(ac)(iii), while the second appeal...