India's ITAT Rules on Charitable Status for Community Trust and Vedic Education Society

The Income Tax Appellate Tribunal (ITAT) in Ahmedabad dismissed the appeal of Shree Sanand Jamaliya Patidar Panch Trust, refusing its registration under Section 12AB of the Income‑Tax Act. The tribunal held that the trust’s primary objects—promoting education and social welfare exclusively for the Sanand Jamaliya Patidar community—constituted a specified violation of Section 12AB(4) and Section 13(1)(b), which require charitable objects to benefit the public at large.

Separately, the Panaji bench of the ITAT granted regular approval under Section 80G(5) to Prachya Viddya Samvardhan, a society engaged in Vedic and Sanskrit education. The bench concluded that Vedic education activities are charitable, not religious, quoting that “It cannot be said that Veda is confined to a particular set of people belonging to a particular religion and thus Vedas are for the spiritual upliftment of mankind.” The decision aligns with earlier Bangalore bench rulings affirming the charitable nature of such educational work.