IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1052 of 2024 ==========================================================

COMMISSIONER OF INCOME TAX (EXEMPTION)

Versus ANJUMAN E NUSRATUL MUSLIMIN TANKARIA ==========================================================

Appearance:

MR AMAN MIR(10881) for the Appellant(s) No. 1 ==========================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 15/04/2026

ORAL ORDER

(PER : HONOURABLE MR. JUSTICE PRANAV TRIVEDI)

1. This Tax Appeal is preferred under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as ’the Act’ for short) proposing the following substantial question of law arising out of the order dated 24.04.2024 of the Income Tax Appellate Tribunal passed in ITA No.59/Ahd/2023 “i. Whether the facts and in the circumstances of the case and law, the Hon'ble Tribunal has erred while interpreting the decision of the Hon’ble Supreme Court in the case of Dawoodi Bohara Jamat 43 Taxmann.com 243 and holding that section 13(1)(b) cannot be applied for denying the grant of registration under Section 12AB of the Income Tax Act, 1961 despite the fact t