AdvertisementCIT (Exemptions) Vs Bhavnagar Mandap Contractors Association (Gujarat High Court) The Gujarat High Court considered an appeal filed under Section 260A of the Income-tax Act, 1961 against the Income Tax Appellate Tribunal’s order dated 21.11.2024 in ITA No. 542/AHD/2020. The Revenue challenged the Tribunal’s decision on three principal grounds: whether the assessee’s objects qualified as charitable under Section 2(15) of the Act, whether its activities primarily benefited members rather than the public at large, and whether registration with the Charity Commissioner or another...