https://www.taxtmi.com/circulars?id=9472 Filing an application for registration is a procedural precondition for claiming income-tax exemption for public charitable or religious trusts; receipt and registration of the application satisfy only one necessary condition and do not itself confer exempt status. The substantive eligibility for exemption must be examined and determined by the assessing officer, and Commissioners may admit applications without assessing eligibility at the registration stage. en-us Fri, 18 Jun 1982 00:00:00 +0530 Mon, 06 Jun 2011 13:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9472 Filing an application for registration is a procedural precondition for claiming income-tax exemption for public charitable or religious trusts; receipt and registration of the application satisfy only one necessary condition and do not itself confer exempt status. The substantive eligibility for exemption must be examined and determined by the assessing officer, and Commissioners may admit applications without assessing eligibility at the registration stage. Circulars Income Tax Fri, 18 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9472