28 June 2013
SIR, I HAVE APPLIED REGISTRATION U/S 12A OF SHREE AGRAWAL SABHA. CIT SAY THAT WE CAN NOT GRANT U/S12A ON THE GROUND IT RELATE TO A PARTICULAR COMMUNITY, PLEASE PROVIDE ME SOME CASE LAWS ON THIS SUBJECT.
28 June 2013
If the benefits is available to 'agrawal community' alone, the trust attracts section 13(1)(b) and registration will not be granted. Supreme court decision reported in 254 ITR 212 says so.
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