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
