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Kharadi Jain Samaj Trust, Pune vs Commissioner Of Income Tax, ... on 9 July, 2024

He also contended that the law mandates the trust to be either religious or charitable but the application of the assessee describes the assessee as carrying out activities as religious-cum-charitable which is contrary to the mandate of law. Apart from the decision relied upon the Ld. CIT(E), the Ld. DR laid emphasis on the decision of Rajkot Tribunal in the case of Amreli Modh Vanik Community Property Vs. CIT (Exemption) (2023) 150 taxmann.com 179 (Rajkot-Trib.).
Income Tax Appellate Tribunal - Pune Cites 10 - Cited by 0 - Full Document

Dasha Shrimali Betails Gnati Suraksha ... vs The Cit(Exemption), Ahmedabad on 6 March, 2024

6. The Ld. DR submitted that since the assessee Trust has not given any details and the assessee Trust does not have intention even to start charitable/religious activities, therefore, the application was rightly rejected for registration under Section 12AA of the Act and also rejected the same by invoking provisions of Section 13(1)(b) of the Act. The Ld. DR relied upon the decision of the Tribunal in case of Amreli Modh Vanik Community Property vs. CIT (Exemption) (2023) 150 taxmann.com 179 (Rajkot Tribunal), Shri Gurudwara Sahib Parbhandhan Committee vs. CIT (Exemptions) (023) 150 taxmann.com 181 (Amritsar Tribunal), Ghulam Mohidin Trust vs. CIT (2001) 248 ITR 587 (J&K High Court)
Income Tax Appellate Tribunal - Ahmedabad Cites 8 - Cited by 0 - Full Document
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