https://www.taxtmi.com/caselaws?id=788963 A trust cannot be classified as religious for registration and approval purposes without recorded material, confrontation of adverse material, and a reasoned speaking order based on its objects and activities. Here, the assessee was running educational institutions and had long been treated as charitable, while the record disclosed no material showing that its objects or activities were confined to a particular community. The classification under section 12AB as a religious trust, and the consequential refusal of approval under section 80G(5), were therefore not sustained and were sent back for fresh examination. The delay in filing the appeals was also accepted as sufficiently explained and was condoned. en-us Tue, 24 Feb 2026 00:00:00 +0530 Wed, 01 Apr 2026 07:51:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788963 A trust cannot be classified as religious for registration and approval purposes without recorded material, confrontation of adverse material, and a reasoned speaking order based on its objects and activities. Here, the assessee was running educational institutions and had long been treated as charitable, while the record disclosed no material showing that its objects or activities were confined to a particular community. The classification under section 12AB as a religious trust, and the consequential refusal of approval under section 80G(5), were therefore not sustained and were sent back for fresh examination. The delay in filing the appeals was also accepted as sufficiently explained and was condoned. Case-Laws Income Tax Tue, 24 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788963