IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 249 of 2025 ==========================================================

THE PRINCIPAL COMMISSIONER OF INCOME TAX (EXEMPTION)

Versus SHREE DANDHAVYA CHHASATH PRAJAPATI SAMAJ ==========================================================

Appearance:

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

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE MAULIK J.SHELAT Date : 04/05/2026

ORAL ORDER

(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

1. In the present Tax Appeal, following substantial questions of law are proposed:-

“(i) Whether on the facts and in the circumstances of the case and law, Hon'ble ITAT has erred in ignoring the amendment brought in by Finance Act, 2022 w.e.f 01.04.2022 through which sub- section (4) of Section 12AB was inserted whereby as per clause (d) below explanation to sub section (4) of section 12AB of Income-tax Act, 1961, application of income for the benefit of any particular religious community has been listed as a specified violation for cancellation of registration of trust.

(ii) Whether on the facts and in the circumstances of the case and