https://www.taxtmi.com/caselaws?id=441170 Registration under section 12AB cannot be refused solely on the premise that a trust's objects benefit a particular religious community; the authority must examine the trust deed, actual activities, and the true scope of its charitable character before applying the bar under section 13(1)(b). As the trust's activities had not been properly and independently scrutinised, and supporting material on objects and activities was not fully considered, the refusal was set aside and the matter remanded for fresh adjudication after hearing the assessee and permitting further documents. en-us Mon, 31 Jul 2023 00:00:00 +0530 Wed, 02 Aug 2023 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441170 Registration under section 12AB cannot be refused solely on the premise that a trust's objects benefit a particular religious community; the authority must examine the trust deed, actual activities, and the true scope of its charitable character before applying the bar under section 13(1)(b). As the trust's activities had not been properly and independently scrutinised, and supporting material on objects and activities was not fully considered, the refusal was set aside and the matter remanded for fresh adjudication after hearing the assessee and permitting further documents. Case-Laws Income Tax Mon, 31 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441170