The ITAT upheld the denial of registration u/s 12AB to the ...

Jain Trust denied tax exemption for promoting interests of particular religious community.

January 8, 2025

Case Laws Income Tax AT

The ITAT upheld the denial of registration u/s 12AB to the Trust, as its objects were exclusively for the Jain Community, violating Section 13(1)(b) read with the explanation to Section 12AB(4). Registration u/ss 12A and 12AA is a prerequisite for claiming exemption u/ss 11 and 12. Section 13(1)(b) prohibits exemption to trusts established after the Act's commencement for the benefit of a particular religious community or caste. The CIT(E)'s order denying registration, being within the amended law's provisions, was upheld.

View Source

← Previous Next →

The ITAT upheld the denial of registration u/s 12AB to the ...

Jain Trust denied tax exemption for promoting interests of particular religious community.

January 8, 2025

Case Laws Income Tax AT

You may also like:

Exemption u/s 11 - application filed by the assessee in Form No.10AB for registration u/s 12AB rejected finding that the objects of the assessee were for the benefit of...

The case revolves around the cancellation of registration u/s 12AB and whether the trust's activities qualify as charitable or not. The Commissioner invoked Section...

The trust was denied registration u/s 12AB by the CIT(E) on grounds that its activities were restricted to a particular religious community or caste ("Leva Patel"),...

Exemption u/s 11 - denial of exemption as assessee trust is for benefit of a Sindhi community - This institution should give help to Sindhi; as far as possible with a...

Exemption u/s 11 - assessee has paid most of the scholarship amount to the students of a particular religious community which is a clear violation of Section 13(1)(b) -...

The Appellate Tribunal reviewed the rejection of registration u/s 12AB due to alleged violation of section 13(1)(b) as trust's objects were not solely for "SUNNI MUSLIMS....

The Income Tax Appellate Tribunal (ITAT) held that the provisions of Section 13(1)(b) of the Income Tax Act can be invoked at the time of assessment, based on the...

Exemption u/s 11 - grant of registration u/s.12AA - “Religious Trust” v/s “Charitable Trust” - The objects do not channel the benefits to any community and thus, would...

Deduction u/s 11 - benefit of particular religious community or caste - The provisions of section 13(1)(b) will apply, the trust being of charitable character with two...

This case deals with the tax liability u/s 115BBC(1) for anonymous donations received in the "Hundi" by a charitable and religious trust. The key points are: The...

Exemption u/s 11 - grant of registration u/s 12AA rejected - private religious trust or public trust - If the assessee wanted grant of registration under section 12AA of...

Charitable trust - The objects of the respondent-trust are based on religious tenets under Quran according to religious faith of Islam - The objects do not channel the...

Section 13(1)(b) is inapplicable to trusts created before 1961. The assessee trust was established in 1937, prior to the Income Tax Act, 1961. Despite being created for...

Exemption u/s 11 - the activities of the Assessee Society, though both religious and charitable, were not exclusively meant for one particular religious community. It...

Exemption u/s 11 - registration u/s 12A withdrawn - the donee trust will treat the donation as towards its corpus and can only utilise the accruing income from the...

Quick Updates: