exemption under section 11

ITAT Ahmedabad: Trust Eligible for Section 12AB Registration Despite Caste-Based Objects if Activities Not Exclusionary

28 August 2025 by Aditya Narayan Parida

In a significant ruling, the Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, held that a trust cannot be denied registration under Section 12AB of the Income-tax Act, 1961 merely on the ground that it was created for the benefit of a particular caste …

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ITAT Chennai Order on Section 11 Applicability When Trust Activities Are Commercial By Nature

27 November 202311 November 2023 by Adv Aditya Narayan

Exemption U.S.11 Cannot Be Granted When Trust Activities Are Commercial In a recent ruling concerning Section 11 of the Income Tax Act, 1961, the Income Tax Appellate Tribunal (ITAT) Chennai bench emphasized that exemptions cannot be granted when the activities …

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