Shree Aath Paragana Gurjar Prajapati Samaj Trust vs. The CIT(Exemption)

Parties Involved

Facts Summary

The assessee trust had earlier been granted provisional registration under section 12AB by the CIT(Exemption), Ahmedabad, for the assessment years 2023–24 to 2025–26. The assessee filed an application in Form No. 10AB on 22.09.2023 seeking regular registration under section 12AB. The CIT(Exemption) issued a show cause notice to the assessee, questioning the eligibility of the trust for registration. The assessee submitted that its activities were open to the general public and not confined to a specific caste or religion. The CIT(Exemption) rejected the application and cancelled the provisional registration, holding that the trust was created for the benefit of a particular religious community or caste, thereby attracting the bar under section 13(1)(b) of the Act.…

Legal Issues

• 1. Whether the CIT(Exemption) was justified in rejecting the assessee’s application for registration under section 12A(1)(ac)(iii) of the Act and cancelling the provisional registration under section 12AB?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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