https://www.taxtmi.com/caselaws?id=468633 Registration under Section 12AA turned on whether the society was created or established for the benefit of a particular religious community or caste, attracting the bar in Section 13(1)(b). The Tribunal found that this factual question had not been properly examined on the existing material and required further inquiry into the assessee's objects and claim. The refusal of registration was therefore not finally sustained, and the matter was remitted to the Commissioner for fresh consideration on merits after proper inquiry. en-us Wed, 14 Mar 2018 00:00:00 +0530 Fri, 15 May 2026 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468633 Registration under Section 12AA turned on whether the society was created or established for the benefit of a particular religious community or caste, attracting the bar in Section 13(1)(b). The Tribunal found that this factual question had not been properly examined on the existing material and required further inquiry into the assessee's objects and claim. The refusal of registration was therefore not finally sustained, and the matter was remitted to the Commissioner for fresh consideration on merits after proper inquiry. Case-Laws Income Tax Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468633