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2015 (9) TMI 186 - AT - Income TaxRegistration application u/s 12AA(1)(b)(ii) r.w.s. 12A(a) denied - CIT observes the assessee trust to have been set up to serve a particular caste only and not to the whole society - Held that:- the question whether the trust is created or established for the benefit of any particular religious community or caste would be relevant when the income of the trust is being assessed and the question whether such income should be excluded from the total income of the trust in terms of section 11 of the Act. Insofar as section 12AA of the Act is concerned, the Commissioner had to take a decision if the trust fulfilled necessary requirements of registration as provided under section 12A of the Act. See CIT vs. Leuva Patel Seva Samaj Trust [2015 (9) TMI 109 - GUJARAT HIGH COURT] CIT’s objection quoting caste issue would qua some of assessee’s objects would be relevant only during sec. 11 proceedings and not at the impugned registration stage. The assessee’s sole substantive ground succeeds. - Decided in favour of assessee.
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