Assessee-trust filed an application for registration under section 12AB.CIT(E)  held that the objects of the assessee-trust were confined to the benefit of members/families of Sanand Jamaliya Patidar Samaj/Community and not for the benefit of the public at large. He held that this amounted to a specified violation under clause (d) of the Explanation of section 12AB(4). Accordingly, the application for registration was rejected. On appeal, the Tribunal held that since the objects of the assessee-trust were confined to the benefit of a particular community, it would not be entitled to registration under section 12AB. Order of CIT E) was affirmed.