{"id":62237,"date":"2026-07-18T16:14:08","date_gmt":"2026-07-18T10:44:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/clg-universal-foundation-v-cit-e-2025-238-ttj-233-jodhpurtrib\/"},"modified":"2026-07-18T16:14:08","modified_gmt":"2026-07-18T10:44:08","slug":"clg-universal-foundation-v-cit-e-2025-238-ttj-233-jodhpurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/clg-universal-foundation-v-cit-e-2025-238-ttj-233-jodhpurtrib\/","title":{"rendered":"CLG Universal Foundation v. CIT (E) (2025) 238 TTJ 233 (Jodhpur)(Trib.)"},"content":{"rendered":"<p>The Tribunal held that while considering an application for registration under section 12AB, the Commissioner (Exemptions) is required only to examine the genuineness of the trust&#8217;s activities and whether they are in accordance with its stated charitable objects. Questions relating to violation of section 13(1)(c) or eligibility for exemption under section 11 fall within the jurisdiction of the Assessing Officer during assessment proceedings. Since the charitable objects and genuineness of the assessee were never doubted, rejection of registration solely on the basis of alleged violation of section 13(1)(c) was unsustainable, and registration was directed to be granted. (AY. 2023-24)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AB: Procedure for fresh registration-Alleged violation of section 13(1)(c) not relevant at registration stage-CIT(E) was directed to grant the exemption. [S. 11, 13(1)(c)]<\/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],"tags":[],"class_list":["post-62237","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gbP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62237","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=62237"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62237\/revisions"}],"predecessor-version":[{"id":62238,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62237\/revisions\/62238"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62237"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62237"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62237"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}