{"id":48678,"date":"2024-12-01T10:49:43","date_gmt":"2024-12-01T05:19:43","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sunni-muslim-jamat-aamena-madressa-ebdatgah-waqf-committee-v-cit-2024-206-itd-691-231-ttj-783-surattrib\/"},"modified":"2024-12-01T10:49:43","modified_gmt":"2024-12-01T05:19:43","slug":"sunni-muslim-jamat-aamena-madressa-ebdatgah-waqf-committee-v-cit-2024-206-itd-691-231-ttj-783-surattrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sunni-muslim-jamat-aamena-madressa-ebdatgah-waqf-committee-v-cit-2024-206-itd-691-231-ttj-783-surattrib\/","title":{"rendered":"Sunni Muslim Jamat Aamena Madressa Ebdatgah Waqf Committee. v. CIT (2024) 206 ITD 691 \/ 231 TTJ 783 (Surat)(Trib.)"},"content":{"rendered":"<p>Assessee-trust filed an application for registration under section 12AB. Commissioner (E) held\u00a0 that trust is\u00a0 religious-cum-charitable trust and its objects were in nature of charitable but same were restricted to benefit of a particular religious community or caste &#8216;sunni muslims&#8217; and, thus, assessee would not be eligible for exemption under section 11 by virtue of section 13(1)(b). On appeal the Tribunal held that\u00a0 all objects of trust were not restricted to particular religious community or caste sunni muslims.\u00a0 Therefore, matter is\u00a0\u00a0 remanded back to file of Commissioner (E) to reconsider application of assessee regarding registration under section 12AB.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AB : Procedure for fresh registration-Denial of registration  Objects of trust were not restricted to particular religious community or caste sunni muslims-CIT(E) is directed to reconsider the application and decide according to law. [S. 11, 12A, 13(1)(b)]    <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-48678","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cF8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48678","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=48678"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48678\/revisions"}],"predecessor-version":[{"id":48679,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48678\/revisions\/48679"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48678"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48678"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48678"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}