Trust Registration Rejection Set Aside by ITAT Over Caste Limitation Dispute

Patidar Samaj Trust Khajurdi Vs CIT (Exemption) (ITAT Ahmedabad)

Ahmedabad: The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench, has overturned an order by the Commissioner of Income Tax (Exemption) that rejected the application for 12A registration of Patidar Samaj Trust, Khajurdi. The CIT (Exemption) had concluded that the trust’s objects were confined to the members of the Patidar Samaj caste, thus attracting the provisions of Section 13(1)(b) of the Income Tax Act, 1961, which denies exemption benefits to trusts applying income for the benefit of a

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