HATKESHWAR MAHADEV TRUST,MAHISAGAR vs. THE CIT(EXEMPTION), AHMEDABAD
In the result, the appeal of the assessee is allowed
ITA 300/AHD/2024[NA]Status: DisposedITAT Ahmedabad09 Sept 2025
Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar
For Appellant: Respondent byFor Respondent: Shri Sher Singh, CIT-DR
Section 12ASection 12A(1)(ac)Section 13(1)(b)
ab initio void being bad in law.
2. In law and on the facts and circumstances of the case of appellant, the ld.
CIT(Exemption), Ahmedabad has erred in holding that objects of the appellant are restricted to benefit of a particular religious community or caste i.e., “Lunawada
Nagar caste” even when the provisions of section 13(1
