Section 13(1)(b) applies at assessment stage; Section 12AB registration allowed

Dandhavya Chhasath Prajapati Samaj Vs CIT (ITAT Ahmedabad)

In the case of Dandhavya Chhasath Prajapati Samaj vs. CIT (ITAT Ahmedabad), the Income Tax Appellate Tribunal (ITAT) ruled in favor of granting registration under section 12AB of the Income Tax Act, 1961, overturning the earlier rejection by the Commissioner of Income Tax (Exemption). The CIT had denied the registration on the grounds that the trust’s objectives primarily benefited the “Chhasath Prajapati Community,” thereby invoking section 13(1)(b), which disallows exemptions for trusts serv

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