https://www.taxtmi.com/caselaws?id=14804 The HC held that a society's religious character does not bar registration under section 12A and the Commissioner erred in insisting that religious objects be removed from the bye-laws before consideration. Registration at this stage serves only to establish identity to claim benefits under sections 11 and 12; entitlement to exemptions will be determined later. The Commissioner may not require proof that income will not be spent for religious purposes as a precondition. Religious-nature objections need not be complied with; technical objections may be rectified. The respondent was directed to decide the application within one month and the writ petition was allowed. en-us Tue, 04 Aug 1998 00:00:00 +0530 Fri, 10 Oct 2025 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14804 The HC held that a society's religious character does not bar registration under section 12A and the Commissioner erred in insisting that religious objects be removed from the bye-laws before consideration. Registration at this stage serves only to establish identity to claim benefits under sections 11 and 12; entitlement to exemptions will be determined later. The Commissioner may not require proof that income will not be spent for religious purposes as a precondition. Religious-nature objections need not be complied with; technical objections may be rectified. The respondent was directed to decide the application within one month and the writ petition was allowed. Case-Laws Income Tax Tue, 04 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14804