SHREE BAUA BHAVIK MANDAL NANI TUMBDI,KUTCH vs. CIT(EXEMPTION), AHMEDABAD
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 367/RJT/2023[NA]Status: DisposedITAT Rajkot21 Mar 2025
Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.367/Rjt/2023 Assessment Year: (Na) (Hybridhearing) Shree Baua Bhavik Mandal Vs. Cit(Exemption), Nani Tumbdi- Charitable Trust, Ahmedabad.
For Appellant: Shri Kalpesh Doshi, Ld. A.RFor Respondent: Shri Sanjay Punglia, Ld. CIT. DR
Section 12ASection 12A(1)(ac)Section 13(1)Section 13(1)(b)
1)(b) prohibits exemption for those trusts and institutions formed for benefit of any particular religious, community or caste.As per section 13(1)(b)(1) if such trust or institution has been created or established after the commencement of this Act,Proviso to section 13(1
