SHRI LEUVA PATEL SAMAJ NANI KUNKAVAV,AMRELI vs. THE CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

ITA 846/RJT/2024Status: DisposedITAT Rajkot21 July 2025AY 2024-25Bench: DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER., SHRI DINESH MOHAN SINHA (Judicial Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the objects of both trusts were for general public benefit, not restricted to a particular community or caste. It noted that the CIT(E) did not provide specific findings on whether income was applied for the benefit of a particular group.

What were the facts?

The assessees, two trusts, applied for registration under Section 12AB of the Income Tax Act. The CIT(Exemption) rejected their applications and cancelled provisional registrations, holding that the trusts were created for the benefit of a particular caste and not the public at large.

What were the issues?

Whether the trusts' objects were for the benefit of a particular caste or the general public, and if the CIT(E) erred in rejecting registration based on this assessment.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A(1)(ac)(vi)

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Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: DR. ARJUN LAL SAINI. & SHRI DINESH MOHAN SINHA

For Appellant: Shri D. M. Rindani, Ld. AR
For Respondent: Shri Praveen Verma, Ld. CIT (DR)
Hearing: 25/06/2025Pronounced: 21/07/2025

Heard together (2 matters)

ITA No. 846/RJT/2024
ITA No. 852/RJT/2024

Read from the judgment's own cause title. This page is filed under one of them.

Per, Dr. A. L. Saini, AM: Captioned two appeals filed by different assessees-trust, are directed against the separate orders passed by the Commissi

The order continues below.

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