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Temple Open to All Cannot Be Denied Section 12AB Registration: ITAT Rajkot
Case Law Details
- Case Name
- Satyay Mataji Mandir Mangroliya Parivar Trust Vs CIT (Exemption) (ITAT Rajkot)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- N.A.
- Courts
- All ITAT, ITAT Rajkot
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Satyay Mataji Mandir Mangroliya Parivar Trust Vs CIT (Exemption) (ITAT Rajkot)
The assessee filed two appeals challenging separate orders of the Commissioner of Income-tax (Exemption), Ahmedabad, rejecting its application in Form 10AB under Section 12A(1)(ac)(vi) of the Income-tax Act, 1961 for registration under Section 12AB, and its application in Form 10AB under Section 80G(5)(iv)(B) dated 30.08.2024. The principal grievance in the appeal relating to Section 12AB was that the Commissioner rejected the registration application on the ground that the trust’s objects were restricted to t...
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