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INCOME TAX APPELLATE TRIBUNAL (RAJKOT BENCH)
ARJUN LAL SAINI, Accountant Member, DINESH MOHAN SINHA, Judicial Member
Dawoodi Bohra Daragah Masjid – Appellant
Versus
CIT (Exemption) – Respondent
| Table of Content |
|---|
| 1. rejection of trust registration for community focus and activity genuineness. (Para 1 , 2 , 3 , 4 , 5 , 6 , 7) |
| 2. parties argue section 13(1)(b) applicability and compliance failures. (Para 8 , 9) |
| 3. pre-1961 trusts exempt from section 13(1)(b) community bar. (Para 10 , 11 , 12 , 13 , 14) |
| 4. direct registration grant, appeal allowed statistically. (Para 15 , 16) |
ORDER
Per, Dr. Dinesh Mohan Sinha, JM:
Captioned appeal filed by the assessee, is directed against the order dated 23.11.2024 passed by the Commissioner of Income Tax (Exemption), Ahmedabad under Section 12A(1)(ac)(iii) of the Income Tax Act, 1961, wherein the application filed by the assessee in Form No. 10AB, for approval under Section 12AA of the , was rejected holding that Trust was created for a particular community/caste, that is, “Muslim Samaj” and the assessee has also failed to satisfy the genuineness of its activities.
2. The grounds of appeal raised by the assessee are as under:
“1. The Ld. CIT(E) has erred on facts and in law by rejecting your appellant's application for registration of trust u/s. 12AB of the Act. Therefore, your appellant prays that the order of the Ld. CIT(E) may be set aside and
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