Assessee-trust is in existence since 1946. It applied for registration under section 12AB. Commissioner (E) rejected application for registration on ground that objects of assessee-trust were restricted to benefit of a particular religious community or caste and, therefore, provisions of section 13(1)(b) would be applicable and it would not be eligible for exemption under section 11. Tribunal held that since assessee-trust is\u00a0 in existence prior to Income-tax Act came into force, provisions of section 13(1)(b) would not be applicable to it, even if it is\u00a0 created only for a particular community. CIT v. Palghat Shadi Mahal Trust (2020) 120 Taxman 889\/ 254 ITR 212(SC), CIT v. Dawoodi Bohara Jamat (2014)222 Taxman 228 (Mag) \/ 364 ITR 31 (SC), distinguished.\u00a0\u00a0\u00a0 (AY. 2022-23)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 12AB: Procedure for fresh registration-Particular religious community or caste-Trust is in existence since 1946 i.e., prior to Income-tax Act came into force-Provisions of section 13(1)(b) is not be applicable.[S.11, 13(1)(b) Rule,17A] <\/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-50516","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-d8M","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50516","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=50516"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50516\/revisions"}],"predecessor-version":[{"id":50517,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50516\/revisions\/50517"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50516"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50516"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50516"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}