https://www.taxtmi.com/caselaws?id=68545 The Income Tax Appellate Tribunal (ITAT) overturned the Commissioner's decision and directed the grant of registration under section 12A to the trust primarily focused on Jainism and charitable activities. The ITAT emphasized that trusts for charitable or religious purposes are not debarred from registration, citing relevant High Court decisions and rejecting the notion that religious aspects should disqualify an entity from seeking registration. The ITAT concluded that the rejection of registration based on religious nature was unjustified and instructed the Assessing Officer to approve the trust's registration under section 12A. en-us Fri, 15 Oct 2004 00:00:00 +0530 Thu, 31 Mar 2011 10:30:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68545 The Income Tax Appellate Tribunal (ITAT) overturned the Commissioner's decision and directed the grant of registration under section 12A to the trust primarily focused on Jainism and charitable activities. The ITAT emphasized that trusts for charitable or religious purposes are not debarred from registration, citing relevant High Court decisions and rejecting the notion that religious aspects should disqualify an entity from seeking registration. The ITAT concluded that the rejection of registration based on religious nature was unjustified and instructed the Assessing Officer to approve the trust's registration under section 12A. Case-Laws Income Tax Fri, 15 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68545