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Section 14810 Section 118 Section 13(1)(b)5 Section 1474 Exemption3 Addition to Income3 Section 151A2 Section 1512 Section 282A(1)2

SHREE MALIYA KADVA PATEL SEVA SAMAJ,,JUNAGADH vs. THE INCOME TAX OFFICER, WARD-1(3),, VERAVAL

Appeal of the assessee is dismissed in above terms

ITA 187/RJT/2016[2011-12]Status: DisposedITAT Rajkot29 Jun 2022AY 2011-12

For Appellant: Shri Deepak Rindani, A.RFor Respondent: Shri S. S. Rathi, Sr. D.R

Section 11Section 13(1)(b)Section 250(6)

2. When the objects are not confined to any particular religious community or caste, but are meant for all, provisions of sec. 13(1)(b) are not attracted. In support, reliance is placed on several decisions which pertain to several different ‘communities or castes’ Please refer to, Gujarat High Court in Bayath Kutchi Dasha Oswal Jain Mahajan Trust

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed