https://www.taxtmi.com/caselaws?id=769515 ITAT Agra allowed the appeal and directed CIT(E) to grant registration under Section 12A(1)(ac)(iii). The Trust applied for registration as a religious organization, providing Form 10AB, salary registers, and photographic evidence of religious activities. CIT(E) Lucknow incorrectly rejected the application, erroneously treating it as a charitable trust and expecting charitable expenditure documentation. The Tribunal found CIT(E) proceeded on incorrect factual assumptions, failing to understand the Trust's predominant religious purpose. The rejection order was cancelled, and registration was ordered to be granted to the religious Trust. en-us Wed, 02 Apr 2025 00:00:00 +0530 Sat, 26 Apr 2025 08:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769515 ITAT Agra allowed the appeal and directed CIT(E) to grant registration under Section 12A(1)(ac)(iii). The Trust applied for registration as a religious organization, providing Form 10AB, salary registers, and photographic evidence of religious activities. CIT(E) Lucknow incorrectly rejected the application, erroneously treating it as a charitable trust and expecting charitable expenditure documentation. The Tribunal found CIT(E) proceeded on incorrect factual assumptions, failing to understand the Trust's predominant religious purpose. The rejection order was cancelled, and registration was ordered to be granted to the religious Trust. Case-Laws Income Tax Wed, 02 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769515