https://www.taxtmi.com/caselaws?id=16005 The dominant issue was whether registration under s 12A could be denied on the premise that the trust benefited a "religious community" attracting s 13(1)(b). The HC held that a group identifiable by a common name or shared cultural practices is not presumptively a religious community; the Commissioner must conduct a fact-based enquiry to determine whether membership is founded on adherence to a particular faith or religious customs, and cannot reject the application by shifting an abstract burden onto the applicant. The HC further held that registration and assessment-stage exemption inquiries are distinct, with s 13 conditions to be examined by the AO. The impugned rejection was quashed and the matter remitted for fresh decision within eight weeks after hearing. en-us Mon, 02 Nov 1998 00:00:00 +0530 Thu, 18 Dec 2025 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16005 The dominant issue was whether registration under s 12A could be denied on the premise that the trust benefited a "religious community" attracting s 13(1)(b). The HC held that a group identifiable by a common name or shared cultural practices is not presumptively a religious community; the Commissioner must conduct a fact-based enquiry to determine whether membership is founded on adherence to a particular faith or religious customs, and cannot reject the application by shifting an abstract burden onto the applicant. The HC further held that registration and assessment-stage exemption inquiries are distinct, with s 13 conditions to be examined by the AO. The impugned rejection was quashed and the matter remitted for fresh decision within eight weeks after hearing. Case-Laws Income Tax Mon, 02 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16005