SHREE SANAND JAMALIYA PATIDAR PANCH,AHMEDABAD V. THE CIT(EXEMPTION), AHMEDABAD

ITA 1884/AHD/2024

AI Insights

The case revolves around the denial of registration under Section 12AB of the Income Tax Act, 1961, to the Shree Sanand Jamaliya Patidar Panch Trust by the CIT(Exemption). The Trust's objectives were primarily focused on the Sanand Jamaliya Patidar community, which led to the issuance of a show cause notice for violating the Act's provisions that require charitable trusts to serve the public at large and not specific communities or castes. The Tribunal examined various precedents and the specific amendments to the Act, concluding that the Trust's objectives did not align with the statutory requirements for registration under Section 12AB.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712936 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Assessment Year: misc
• Other Referred Cases: CIT(E) Vs. Jamiatul Banaat Tankaria, Shree Dandhavya Chhasath Prajapati Samaj Vs. CIT(E), 'A' Shree Naminath Shwetamber Murtipujak Tapagachh Jain Religious Trust Vs. CIT(E), Shah Gulabchandmulchand Shree Parshwanath Trust Vapi Vs. CIT(E), Islamic Academy of Education Vs. PCIT (Central), Shri Soudharma Brihad Tapogachchiya Tristutik Jain Sangha Samarpanam Vs. CIT(E), CIT vs Dawoodi Bohara Jamat, CIT(E) vs. Jamiatul Banaat Tankaria, Bayath Kutuchhi Dasha Oswal Jain Mahajan Trust, Leuva Patel Seva Samaj Trust, Gohilwad Vankar Samaj Seva Trust Vs. CIT(E)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Set aside; Question of law; Charitable institution; Cancellation of registration
• Section: 12AA; 12A

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: DR. BRR KUMAR, VICE PRESIDENT And Shri T.R. SENTHIL KUMAR, JUDICIAL MEMBER Shree Sanand Jamaliya Patidar Panch C/o. Divyang Shah & Co., Chartered Accountants, 201, Devashish Complex, Nr. Regenta Central Antarim Hotel, Off C.G. Road, Ahmedabad-380006, Gujarat PAN: ABETS8845G (Appellant) Vs The CIT(Exemption), Ahmedabad (Respondent) Assessee Represented: Shri Divyang Shah, A.R. Revenue Represented: Shri Sher Singh, CIT-DR Date of hearing : 28-07-2025 Date of pronouncement : 31-07-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the assessee as against the order dated 27-09-2024 passed by Ld. Commissioner of Income Tax (Exemption), Ahmedabad denying registration under Section 12AB of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) on the ground that the object of the Trust exclusively for Sanand ITA No: 1884/Ahd/2024 Printed from counselvise.com I.T.A No. 1884/Ahd/2024 Page No Shree Sanand Jamaliya Patidar Panch Vs. CIT(E) 2 Jamaliya Patidar Samaj/Community which is violation of clause (d) to explanation to section 12AB(4) of the Act r.w.s. 13(1)(b) of the Act. 2. Brief facts of the case is that the assessee filed Form 10AB for registration of the Trust u/s. 12AB of the Act on 28-03-2024. On perusal of the objects of the assessee Trust, Ld. CIT(E) found the objects are meant for the benefit of members/families of Sanand Jamaliya Patidar Samaj/Community and not for the benefit of Public at Large. Hence a show cause notice dated 18-09- 2024 was issued to the assessee trust, why not to deny registration for the specified violation of clause (d) to explanation to section 12AB (4) of the Act. The assessee vide letter dated 20-09-2024 sought for adjournment. Since granting of registration in the case of the assessee was time barring on 30-09-2024, the adjournment request was denied and on based on material available on record, Ld.CIT(E) denied registration to the Trust since the objects of the Trust are meant for a particular community. 3. Aggrieved against the same, assessee is in appeal before us raising the following Grounds of Appeal: 1. Whether, on facts and in circumstances of the case and in law, Ld. CIT(Exemption) has erred in rejecting the application for ‘final registration of trust u/s 12AB of the Act’? 2. Whether, on facts and in circumstances of the case and in law, Ld. CIT(Exemption) has erred in concluding that ‘specified violation occurs under clause (d) of explanation to section 12AB(4) of the Act’? Printed from counselvise.com I.T.A No. 1884/Ahd/2024 Page No Shree Sanand Jamaliya Patidar Panch Vs. CIT(E) 3 4. Ld. Counsel filed a written submissions in support of its grounds of appeal with various case laws namely: (i) CIT(E) Vs. Jamiatul Banaat Tankaria [2024] 168 taxmann.com 35 (Guj.) (ii) Shree Dandhavya Chhasath Prajapati Samaj Vs. CIT(E) [2024] 167 taxmann.com 610 (Ahmedabad-Trib.) (iii) ‘A’ Shree Naminath Shwetamber Murtipujak Tapagachh Jain Religiouns Trust Vs. CIT(E) [2024] 167 taxmann.com 547 (Ahmedabad- Trib.) (iv) Shah Gulabchandmulchand Shree Parshwanath Trust Vapi Vs. CIT(E) [2024] 165 taxmann.com 731 (Surat-Trib.) (v) Islamic Academy of Education Vs. PCIT (Central) [2024] 160 taxmann.com 217 (Bangalore-Trib.) Thus Ld. Counsel pleaded to set-aside the order passed by Ld. CIT(E) and direct to grant registration u/s. 12AB of the Act to the assessee Trust. 5. Per contra, Ld. CIT-DR appearing for the Revenue supported the order passed by the Ld. CIT(E). 6. We have considered rival submissions and perused the materials available on record. The assessee Trust was created on 28-02-2022 and registered with Deputy Charity Commissioner, Ahmedabad vide Certificate of Registration dated 31-05-2022. The objects of the Trust are as follows: The objectives of the organizations The main objectives of the organization are as follows. The necessary changes, amendments in the same can be done as per the requirement and, the same shall be performed by passing a resolution in the General meeting. All types of changes /amendments shall be done with the majority. 1 To promote education and help every student of Jamaliya Patidar Community to succeed and strive for their higher education. Printed from counselvise.com I.T.A No. 1884/Ahd/2024 Page No Shree Sanand Jamaliya Patidar Panch Vs. CIT(E) 4 2 This organization will make efforts to create social awareness among the people for the welfare of the people of Jamaliya Patidar society living all over India. 3 To train disabled persons of the society and persons with any kind of physical and mental problems and make them economically and socially viable. 4 For the development of the children of society, to make them aware of the education sector through TV newspapers, advertisements, and latest technology for the development welfare of the children of the society and to organize good efforts that can be useful for the children in terms of education and knowledge. 5 To establish, operate and To maintain Kindergartens, Anganwadis, Primary Schools, Secondary Schools, Colleges, Arts, Commerce Colleges, Engineering and Science Colleges, Education Classes, PTCS. Collages, night teaching classes, teaching temples, boys', girls' hostels, ashrams, schools for the blind with the aim of propagating and spreading high moral rites and knowledge to everyone. 6 To establish and construct food courts in public Interest, to provide food to poor and middle-class people and to arrange for tea-breakfasts, meals, hot water facility for pedestrians pilgrims of all religion and to carry out all related activities for Sanghas, to conduct, maintain, and run the drinking water stands and the Dharamshalas. 7 To organize knowledge camps, lectures, seminars, and gatherings and to organize programs for propagation and dissemination of knowledge. 8 To organize programs for public health and organize necessary camps for the same. 9 To give shelter to children who became orphan on account of natural or man-made calamities and to make good efforts for their economic, social, and family development of blind, disabled, deaf, dumb, lame, mentally retarded and physically handicapped people 10 The trust to work for providing the information about the activities being run by the government about the self- employment and to make the people of the society aware by providing such information. 11 To start projects in the respective departments of the Government in regard of the respective matters in the interest of Trust and, to file or get the necessary tenders filled in that regard. 12 To undertake relief activities during natural calamities like flood, fire, accident, heavy rainfall, drought, earthquake, and non-rainfall as well as when riot has caused extensive damage to property and life and to help them and the victims in every possible way. 13 To start, manage and maintain the girls' school, schools, female colleges for the Girls education and, to undertake activities for the welfare of orphans or aged women, absorbed girls, widows, abandoned, destitute women. 14 To establish, run and maintain home industries, computer classes, education classes, fine arts, embroidery classes for the development of women and, to give training to them, and to provide financial aid and other suitable assistance to widows, abandoned, helpless women to the extent of enough for life necessities. 15 To establish, operate and maintain Ashrams for the purpose of enabling old age, disabled, helpless, abandoned Printed from counselvise.com I.T.A No. 1884/Ahd/2024 Page No Shree Sanand Jamaliya Patidar Panch Vs. CIT(E) 5 sufferers, poor persons to lead them to live a higher life. 16 To make efforts to provide necessities of life to economically backward and needy persons. 17 To establish, run and maintain dispensaries, hospitals, nursing homes, consulting rooms, laboratories, health centers, physiotherapy Ayurvedic-homoeopathic, naturopathy centers, centers, mobile clinics etc. for the people of the society for maintenance of public health or to assist and encourage van for such services as well as, to provide the ambulance service within the limit of the Trust, to provide necessary medical aid to the poor and needy. people, to organize the diagnosis camps, eye-camps, yoga centers, blood donation camps etc. 18 To endeavor to obtain admissible assistance and other assistance in cash or other form from the Government in Pursuance of the activities of the Trust. 6.1. Object Nos. 1 & 2 are confined to the benefit of a particular community namely Jamaliya Patidar Samaj/Community which is specific violation as defined in explanation to Section 12AB(4) of the Act. Section 12 to Section 12AB has undergone various amendments from time to time. More particularly after 01-04-2021, the procedure for making reference to Ld. CIT(E) for cancellation of registration granted earlier has changed u/s. 12AB(4) of the Act. Perusal of the above provisions clearly laid down that registration of the Trust or Institution established for charitable purpose created or established after the commencement of this Act, wherein the Trust has applied any part of its income for the benefit of any particular religious community or caste can be cancelled. 6.2. In the present case, perusal of the object no. 1 & 2 of the Trust makes it clear that it is meant for a particular community namely Sanand Jamaliya Patidar Samaj/Community which is specific violation under clause (c) & (d) to explanation to section 12AB(4) of the Act. This issue was considered Co-ordinate Bench of this Tribunal in ITA No. 1571/Ahd/2024 vide order dated 03-01-2025 in the case of Shri Soudharma Brihad Tapogachchiya Tristutik Jain Printed from counselvise.com I.T.A No. 1884/Ahd/2024 Page No Shree Sanand Jamaliya Patidar Panch Vs. CIT(E) 6 Sangha Samarpanam Vs. CIT(E) reported in 170 taxmann.com 590 wherein it is held as follows: “7.1. It is undisputed fact that the Assessee Trust is created on 05- 01- 2023 and the new provisions of section 12AB which is applicable from 01.04.2021. Perusal of the above provisions more particularly Clause (d) to Explanation of Section 12AB(4) of the Act clearly laid down that registration of the Trust or Institution established for charitable purpose created or established after the commencement of this Act, wherein the trust has applied any part of its income for the benefit of any particular religious community or caste can be cancelled. In this context perusal of the main objects of the Trust, which are reproduced in paragraph 2 of this order, makes it abundantly clear that all the objects enumerated therein are related to religious activities more particularly relating to “Jain Community” and to propagate “Jainism” i.e. charitable cum religious in nature is for the benefit of \"Jain\" caste which is a specific violation under clauses [c] and (d) to Explanation to Section 12AB(4) of the Act. 7.2. Further section 13[1][b] of the Act exclude the benefit of section 11 and 12 to a charitable institution created or established after commencement of the Act, income thereof the trust for the benefit of any particular religious community or caste. The Hon'ble Supreme Court in the case of CIT vs Dawoodi Bohara Jamat reported in 43 taxmann.com 243, held that the provision of section 13(1)(b) of the Act is applicable even to a composite trust/ institution having both religious and charitable objects, by observing as follows: \"… 45. From the phraseology in clause (b) of section 13(1), it could be inferred that the Legislature intended to include only the trusts established for charitable purposes. That however does not mean that if a trust is a composite one, that is one for both religious and charitable purposes, then it would not be covered by clause (b). What is intended to be excluded from being eligible for exemption under Section 11 is a trust for charitable purpose which is established for the benefit of any particular religious community or caste.\" 7.3. Thus a conjoint reading of Sections 11, 12, 12A and 12AA of the Act makes it clear that registration under sections 12A and 12AA is a condition precedent for availing benefit under Sections 11 and 12. Unless an institution is registered under the aforesaid provisions, it cannot claim the benefit of Sections 11 and 12. Section 13[1][b] prescribes the circumstances wherein the exemption would not be available to a Religious or Charitable trust otherwise falling under Section 11 or 12. Therefore, it requires to be read in conjunction with the provisions of Sections 11 and 12 towards determination of eligibility of a Trust to claim exemption under the aforesaid provisions, while granting registration. Printed from counselvise.com I.T.A No. 1884/Ahd/2024 Page No Shree Sanand Jamaliya Patidar Panch Vs. CIT(E) 7 7.4. Further Ld CIT [E] has considered the provisions of sec 13(1)(b) of the Act which is applicable only in a case of Charitable Trust or Institution created or established after commencement of this Act and only for the benefit of any particular religious community or caste namely “Jains” and thereby denied the registration, which in our considered view is well within the provision of amended law and therefore the order denying registration passed by Ld CIT[E] does not require any interference. 8. Next coming to the case laws relied by the Ld Counsel for the assessee namely Bayath Kutuchhi Dasha Oswal Jain Mahajan Trust (cited supra) wherein Hon’ble Jurisdictional High Court held that the Trust had large number of other objects for the benefit of General Public apart from objects for benefit of Religious Community, therefore held that the Tribunal was correct in allowing Registration to the Trust by observing as follows: “… 7. It can thus be seen that the Commissioner focused his attention to clause 4.2 of the objects of the trust to come to the conclusion that the same were for the benefit of a certain religious communities only, in the process ignoring various other objects, for e.g. as per clause 4.1, the trust would engage itself in activities relating to education by maintaining and running education centers, infant schools, primary secondary and high schools, colleges etc., to run hostels, training centers for creating awareness in the common people and to make the education available for the public. It would also engage in imparting training in computers. As per clause 4.3, the trust would engage in doing all activities for medical help and to establish and administer dispensaries, hospitals and laboratories etc. It would also help the patients by supplying medicines and financial assistance. Likewise in clause 4.4 the trust could engage in rural development schemes. As per clause 4.5, the trust would engage in literary and cultural activities by making efforts for the development and protection of Indian culture. Clause 4.6 which pertains to other included activities such as running cow shelters, to provide food, cloth and financial help for economically weaker persons, to help during natural or other calamities, to serve humans and animals etc. 8. Thus, very premise for the Commissioner to come to the conclusion that the objects of the trust were confined for the benefit of a religious community, is incorrect. ” 8.1. Thus the ratio of the above judgment will not be applicable to the facts of the assessee case, since the objects of the Assessee Trust which is meant only for the religious activities of Jain Community. 9. Next case law relied by the Ld Counsel for the assessee namely Leuva Patel Seva Samaj Trust (cited supra), this judgment is rendered by Printed from counselvise.com I.T.A No. 1884/Ahd/2024 Page No Shree Sanand Jamaliya Patidar Panch Vs. CIT(E) 8 Hon’ble High Court in 2012 pertaining to the old provisions of Section 12A of the Act. In the present case, we are dealing with the amended provisions of Section 12AB of the Act which is effective from 01-04-2021. Therefore, in our humble and considered view, the above ratio of the judgment will not be applicable to the facts of the present case. Similar is the cases relating to the Co-ordinate Bench decisions relied upon by the Assessee Counsel which are not applicable to the facts of the present case. The Assessee Trust being purely a religious activities of particular Community is not entitled for registration as a specified violation under Explanation [d] of Section 12AB(4) of the Act. 10. In the result, the appeal filed by the Assessee is devoid of merits and the same is hereby dismissed.” 6.3. Very same Co-ordinate Bench of this Tribunal in the case of Gohilwad Vankar Samaj Seva Trust Vs. CIT(E) in ITA No. 796/Ahd/2023 vide order dated 03-04-2025 reported in 173 taxmann.com 263 considered registration u/s. 12AB of the Act to a Trust created before 01-04-2021 (i.e. old Trust) and held that Ld. CIT(E) has no power to invoke the provisions of Section 13(1)(b) of the Act while granting registration by observing as follows: “4. We have heard rival submissions and perused the materials available on record. In the present case, the objects (extracted in Para 2 hereinabove) of the Trust namely 1 to 5 are relating to particular caste or community, however objects No. 6 & 7 are not relating to particular community but public at large. Thus the objects enumerated are both religious to particular community and charitable to public at large in nature, which are mixed objects. 4.1. Therefore the solitary question that arise for consideration is whether a Trust created before 01-04-2021 can be denied registration under section 12AB of the Act and by invoking the provisions of Section 13(1)(b) of the Act? This issue is no more res-integra since the Jurisdictional High Court Judgment in the case of CIT(E) vs. Jamiatul Banaat Tankaria reported in [2024] 168 taxmann.com 35 held that the provisions of Section 13 of the Act would be attracted only at the time of assessment since the quantum of expenses made for religious and common purposes can be determined from Profit and Loss accounts only and not at the time of granting registration u/s. 12A of the Act following Jurisdictional High Court decision in the case of CIT v. Bayath Kutchhi Dasa Oswal Jain Mahajan Trust and by observing as follows: Printed from counselvise.com I.T.A No. 1884/Ahd/2024 Page No Shree Sanand Jamaliya Patidar Panch Vs. CIT(E) 9 “5. Learned Senior Standing Counsel Ms. Maithili Mehta for the Appellant revenue submitted that the order of ITAT is erroneous because the ITAT has erred by misinterpreting the decision of Hon'ble Supreme Court in Dawoodi Bohara Jamaat (supra) and has wrongly noted that the Hon'ble Supreme Court has held that Section 13(1)(b) would apply only at the time of grant of exemption u/s 11 and not at the time of grant of registration u/s 12A of the Act. Further, the ITAT has not considered the fact that decision of Hon'ble Supreme Court in Dawoodi Bohara Jammat (supra) was rendered in case of a composite trust/institution i.e. a trust which was both charitable as well as religious trust. 6. We have noticed that the ITAT has decided the issue as under: \"5. We have gone through the decision of Hon'ble Apex Court in the case of Dawoodi Bohara Jamat (supra) and we find that the ld. CIT (Exemption) has totally mis-appreciated the decision rendered by the Hon'ble Apex Court in the said case. The Hon'ble Apex Court, we find, in the said case had categorically held that Trust with charitable objects, which existed for the benefit of a particular religious community qualified as charitable entity serving the public at large and this was sufficient for grant of registration under Section 12A of the Act, and the provisions of Section 13(1)(b) of the Act would be attracted only at the time of granting exemption to the assessee, wherein if it was found that the must existed for the benefit of a particular religious community only, the exemption under section 11 was to be denied to the assessee. The Hon'ble Apex Court, therefore, categorically found that as per the provisions of law, section 13(1)(b) could not be applied for denying the grant of registration, but was to be applied only while granting denying exemption to the assessee. 6. It is pertinent to note that the Hon'ble Apex Court has categorically held in the said decision that section 13(1)(b) comes into picture and is to be applied only when the eligibility of exemption of income in terms of provisions of section 11 is to be determined and not at the time of gram of registration. The Hon'ble Apex Court has categorically stated that the assessee has to first cross the hurdle of being eligible to exemption under section 11 by obtaining a certificate of registration under section 12A in this regard. Having crossed this hurdle, only then the provisions of section 13(1)(b) would come into picture, and a trust which is for the benefit of particular community, Printed from counselvise.com I.T.A No. 1884/Ahd/2024 Page No Shree Sanand Jamaliya Patidar Panch Vs. CIT(E) 10 but it objects are otherwise charitable, is a valid trust for the purpose of grant of registration. 7. The Id CIT(Exemption), in the present case, we find, has only picked a portion of the order of tire Hon'ble Apex Court, wherein it has been held that the provisions of section 13(1)(b) of the Act would be applicable to a trust with mixed objects i.e. both charitable and religious. But he has failed to take note of the finding of the Hon'ble Apex Court that section 13(1)(b) would apply only at the time of grant of exemption under section 11, and not at the time of grant of registration under section 12A of the Act. 8. Our view is further supported by the decision of the Hon'ble jurisdictional High Court in the case of CIT v. Bayath Kutchhi Dasa Oswal Jain Mahajan Trust, (2017) 8 ITR-OL 494 (Guj) wherein on the issue of denial of grant of registration u's 12A of the Act by invoking section 13(1)(b) of the Act, it was categorically held that the provisions of section 13 would be attracted only at the time of assessment and not at the time of grant of registration. The relevant finding of the Hon'ble High Court at para 8 of his order is as under. \"8. Thus, very premise for the Commissioner to come to the conclusion that the objects of the trust were confined for the benefit of a religious community, is incorrect. Thereafter to suggest that the activities were earned out only for such purposes would be entering in the realm of granting exemptions in terms of section 13 of the Act, which would be the task of the Assessing Officer to be undertaken at the time of assessment on the basis of material that may be brought on record.\" 9. Even otherwise, we have gone through the objects of the trust, which were placed before us in the “statement of facts” which are as under: \"1. Propagation and campaign of any sort of Religious and worldly cultivated activities, Gaining and education, to maintain and administer Urdu English & Arabic Language cultivation and training, Cultivation of craft and industrial training. 2. To do welfare activities for upbringing and development of each section of the society. Printed from counselvise.com I.T.A No. 1884/Ahd/2024 Page No Shree Sanand Jamaliya Patidar Panch Vs. CIT(E) 11 3. To establish Children Nurseries, Primary schools, High schools, Colleges, Madressa, Masjid boarding houses, Hospitals, Dispensaries etc. And for that accommodating fixed assets and to manage the same thereby. And to do every land of charitable activities. 4. To make necessary arrangements for accommodation of poor people. 5. To help the Blind, Weak, Feverish people and those poor people who cannot run their lives. 6. To give Scholarships to Muslims Students for their studies and do make provisions so as they can get the religious education. 7. To give medical assistance in the events of requirement irrespective of caste and creed and to organise medical camps. 8. To help the post, unhappy, orphan and economical poor classes and to help in burial and funerals. 9. Cottage Industries, Rural Industries, Women Industries and to run each such activities to remove unemployment with the help of the government\" 10. The Ld. CIT(Exemption) has referred to object at S. no 6 which is scholarship to Muslim students for their studies and to make provision so can get religious education for arriving at his finding that the objects are for the benefit of a particular religious community so as to invoke section 13(1)(b) of the Act. Further we find that the Ld. CIT(Exemption) notes that otherwise the objects are chartable in nature except for the aforestated object. As per section 13(1)(b) exemption u/s 11 is dented if the trust is created or established for the benefit of a particular religious community. With majority of the objects found to be not catering to a particular community and no finding of the assessee actually catering for the benefit of a particular community, there is no case for invoking section 13(1)(b) of the Act in the present case. Therefore, we hold that even on merits the Ld.CIT(Exemption) was wrong in holding that section 13(1)(b) was applicable in the facts of the present case. Printed from counselvise.com I.T.A No. 1884/Ahd/2024 Page No Shree Sanand Jamaliya Patidar Panch Vs. CIT(E) 12 11. In view of the above, we hold that the objects of the trust are not wholly for the benefit of a particular religious community, but are largely charitable in character for general public at large, and for the purpose of granting registration under section 12A, the provision of section 13(1) (b) cannot be referred to, which is to be applied only when granting the exemption to the trust. 12. The order of the ld.CIT(Exemption) denying grant of registration is accordingly set aside, and the Ld. CIT (Exemption) is directed to grant the assessee-trust registration under Section 12A of the Act. 13. In the result, the appeal of the assessee is allowed.\" 7. In view of the findings recorded by the Tribunal, supported by decision of this Court in case of Commissioner of Income-tax (Exemptions) v. Bayath Kutchhi Dasha Oswal Jain Mahajan Trust (2017) 8 IRT-OL 493 (GUJ)/[2016] 74 taxmann.com 199/243 Taxman 60 (Gujarat) that the objects of the trust are not holly for the benefit of a particular religious community, but are largely charitable in character for general public at large and for the purpose of granting registration under 12A of the Act, the provision of section 13(1)(b) cannot be referred to. Section 13(1)(b) is to be applied while granting exemption to the trust. In view above finding, we do not find any question of law much less any substantial question of law arises for consideration.” 5. The above judgments will hold good to a Trust created before 01-04- 2021. Since the assessee has to first cross the hurdle of being eligible to exemption under section 11 by obtaining a certificate of registration under section 12A of the Act. Having crossed this hurdle then after the provisions of Section 13(1)(b) will get attracted whether the trust spended for the benefit of particular community, when the trust having mixed objects in it. Therefore respectfully following the above judicial precedents, the grounds raised by the assessee is hereby allowed. The matter is restored to the file of Ld. CIT (Exemption) with a direction to grant Final Registration u/s. 12AB of the Act, after giving due opportunity of hearing to the assessee and in accordance with law.” 7. Thus we do not find any merits in the grounds raised by the assessee and the case laws relied by the assessee are dealing with old provisions of Section 12A of the Act and the above ratio are not applicable to the amended provisions of section 12AB of the Act Printed from counselvise.com I.T.A No. 1884/Ahd/2024 Page No Shree Sanand Jamaliya Patidar Panch Vs. CIT(E) 13 which is effective from 01-04-2021. Thus the assessee Trust meant for a particular community is not entitled for registration as per specified violation under explanation (e) of section 12AB(4) of the Act. Thus, we do not find any infirmity in the order passed by the Ld. CIT(E). 8. In the result, the appeal filed by the Assessee is dismissed. Order pronounced in the open court on 31-07-2025 Sd/- Sd/- (DR. BRR KUMAR) (T.R. SENTHIL KUMAR) VICE PRESIDENT JUDICIAL MEMBER Ahmedabad: Dated 31/07/2025 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपीलȣय अͬधकरण, अहमदाबाद Printed from counselvise.com "