Assessee-trust filed an application for registration under section 12AB.CIT(E)\u00a0 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.<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 12AB: Procedure for fresh registration-Specified violation-Religious trust-Objects were confined to the benefit of members of a particular community-Not for the benefit of the public at large-Not entitled to registration.[S.12AB(4)] <\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21,1],"tags":[],"class_list":["post-61063","post","type-post","status-publish","format-standard","hentry","category-income-tax-act","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fST","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61063","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=61063"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61063\/revisions"}],"predecessor-version":[{"id":61064,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61063\/revisions\/61064"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61063"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61063"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61063"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}