ORAL ORDER

(PER : HONOURABLE MRS. JUSTICE MAUNA M. BHATT)

1. Heard learned advocate Ms.Maithili Mehta for the appellant.

2. This appeal under Section 260A of the Income-Tax Act, 1961 (“the Act” for short) is directed against the order dated 06.03.2024 passed by the Income Tax Appellate Tribunal, “A” Bench, Ahmedabad ( ITA T) in ITA No.58/Ahd/2023, proposing the following substantial questions of law.

(i) Whether on the facts and in the circumstances of the case and law, Hon’ble Tribunal has correctly interpreted the decision of Hon’ble Supreme Court in the case of Dawoodi Bohara Jamat 43 Taxmann.com 243 in holding that section 13(1)(b) could not be applied for denying the grant of registration under section 12AB of Income Tax Act, 1961 despite the fact that the assessee trust is not created for the benefit of general public but one of its object clause is for the benefit of a particular religious community?

(ii) Whether on the fact and in the circumstances of the case and law, Hon’ble Tribunal has erred in ignoring the recent amendments in Act and insertion of new procedure of registration under Section 12A of Income Tax Act, 1961 , whereby as per clause 9d) below explanation to s