Assessee-trust filed an application for grant of registration under section 12AA. Commissioner rejected the application on the ground that the Trust is only for the benefit of sub-caste and it is only for benefit of that sub-caste, it is a private religious trust. Tribunal is affirmed the order of CIT(E).
Arulmigu Aathi Karumapuram Sellandiamman Kudipaattukarakal Seva Trust. v. CIT (2023) 201 ITD 450/224 TTJ 623 (Chennai) (Trib.)
S. 12AA : Procedure for registration-Trust or institution-Benefit of a particular sub-caste-Private religious trust-Rejection of registration is held to be justified.