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Trust involved in charitable-religious activities not benefitting specific religious community eligible for exemption u/s. 11
Case Law Details
- Case Name
- Porwal Yuvak Sangh Kota Vs CIT Exemption (ITAT Jaipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2023-24
- Courts
- All ITAT, ITAT Jaipur
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Porwal Yuvak Sangh Kota Vs CIT Exemption (ITAT Jaipur)
ITAT Jaipur held that exemption under section 11 of the Income Tax Act eligible to trust involved in charitable-religious activities which doesn’t benefit any specific religious community. Accordingly, matter restored to CIT(E) for reconsideration.
Facts- The assessee trust filed an application in form no. 10AB seeking registration u/s. 12AB of the Act vide dated: 29.09.2023, in continuation to earlier application filed and temporary registration granted vide dated: 05.04.2022. Application of the assessee was rejected. B...





