https://www.taxtmi.com/caselaws?id=282680 Registration under section 12AA can be withdrawn where the institution's constitution and administration show that it is established primarily for the benefit of a particular religious community, attracting section 13(1)(b). The object clause, membership restriction to members of the Society of Jesus, and internal resolutions and minutes indicated that the body was intended to function mainly for Catholics. Its educational character and secular or scientific elements did not change that beneficiary-focused structure. Minority status alone does not defeat registration, but where the governing documents earmark the institution for a specific religious community, the statutory bar in section 13(1)(b) applies and registration is liable to be withdrawn. en-us Wed, 22 Jul 2015 00:00:00 +0530 Thu, 14 Nov 2024 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282680 Registration under section 12AA can be withdrawn where the institution's constitution and administration show that it is established primarily for the benefit of a particular religious community, attracting section 13(1)(b). The object clause, membership restriction to members of the Society of Jesus, and internal resolutions and minutes indicated that the body was intended to function mainly for Catholics. Its educational character and secular or scientific elements did not change that beneficiary-focused structure. Minority status alone does not defeat registration, but where the governing documents earmark the institution for a specific religious community, the statutory bar in section 13(1)(b) applies and registration is liable to be withdrawn. Case-Laws Income Tax Wed, 22 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282680