(PER : HONOURABLE MR. JUSTICE PRANAV TRIVEDI)
1. Heard learned Senior Standing Counsel Mr. Aman Mir
appearing for the appellant.
2. This Tax Appeal is preferred under Section 260A of the Income
Tax Act, 1961 (For short “the Act”) proposing the following
substantial questions of law arising out of the order dated
30.09.2024 of the Income Tax Appellate Tribunal, “A” Bench,
Ahmedabad (hereinafter referred to as “the Tribunal”) in ITA No.
874/ Ahd/2024 :-
(i) Whether on the facts and in the circumstances of the case and
law, Hon’ble ITAT has erred in ignoring the amendment brought in
by Finance Act, 2022 w.e.f 01.04.2022 through which sub-section (4)
of Section 12AB was inserted whereby as per clause (d) below
explanation to sub section (4) of section 12AB of Income-tax Act,
1961, application of income for the benefit of any particular
religious community has been listed as a specified violation for
NEUTRAL CITATION
C/TAXAP/257/2025 ORDER DATED: 06/07/2026
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cancellation of registration of trust.
