AdvertisementPCIT (Exemption) Vs Shree Naminath Shwetamber Murtipujak Tapagachh Jain Religious Trust (Gujarat High Court) Religious Community Benefit No Bar to Section 12A Registration Stage; Section 13 Violations to Be Examined at Assessment, Not Registration Stage: Gujarat HC The Gujarat High Court considered a tax appeal filed by the Principal Commissioner of Income Tax (Exemption) under Section 260A of the Income-tax Act, 1961 against the order of the Income Tax Appellate Tribunal dated 30.09.2024. The Revenue proposed substantial questions of law concerning the Tribunal’s decision to restore th...