s. 11, 12A , 13 . Registration and exemption

[rajul5234]

TA 568/2016. Dt. 22/8/16. Gujarat high court. Bayat Kutchhi Dasha Oswal Jain Mahajan Trust

Held, s.13(1)(b) cannot be rejected at the time of registration of trust u/s 12A due to reason of trust being of particular religious community, objects of the trust are to be screened.
s. 11 and 13 are to be processed at assessment stage.

R K Patel