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Section 12A6 Section 12A(1)(ac)2 Section 132

SHRI LEUVA PATEL KELAVANI MANDAL,JETPUR vs. CIT (EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed, for statistical purposes

ITA 138/RJT/2025[2022-23]Status: DisposedITAT Rajkot04 Nov 2025AY 2022-23

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.138/Rjt/2025 ("नधा"रण वष" / Assessment Year: (2022-23) Shri Leuva Patel Kelavani Mandal Vs. Cit(Exemption), Room No.609, 6Th Floor, Aayakar 01, Shri Leuva Patel Kelavni, Jetpur (Guj) -360370, Bhavan, Nr. Sachin Tower, 100Ft Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aants5027Q (Appellant) (Respondent) Appellant By : Shri Sumit Shingala, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit(Dr) : 08/10/2025 Date Of Hearing Date Of Pronouncement : 04/11/2025 आदेश / O R D E R Per, Dinesh Mohan Sinha, Jm:

For Appellant: Shri Sumit Shingala, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)

Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 13

Charitable or religious trust-Registration of (Denial of registration) - Assessee trust filed an application for grant of registration under section 12AB - Commissioner (Exemption) rejected same on ground that objects of trust were restricted to benefit of a particular religious community or caste, i.e., 'Leuva Patel' community - Tribunal held that provisions of section 13 could be invoked only at time