https://www.taxtmi.com/caselaws?id=793536 Registration under section 12AB turns on the trust's objects, the genuineness of its activities, and compliance with applicable law. On the record, the entity's training, formation work, religious instruction material, and existing registration as a religious association supported its character as a religious seminary, while the receipt-pattern and financial objections were treated as assessment matters, not decisive for registration. The application had been wrongly approached as one for a charitable institution, but that misdescription was considered inadvertent. The rejection of registration was not sustained, and the matter was remitted for fresh consideration as an application by a religious trust after hearing the assessee. en-us Tue, 19 May 2026 00:00:00 +0530 Thu, 18 Jun 2026 08:45:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793536 Registration under section 12AB turns on the trust's objects, the genuineness of its activities, and compliance with applicable law. On the record, the entity's training, formation work, religious instruction material, and existing registration as a religious association supported its character as a religious seminary, while the receipt-pattern and financial objections were treated as assessment matters, not decisive for registration. The application had been wrongly approached as one for a charitable institution, but that misdescription was considered inadvertent. The rejection of registration was not sustained, and the matter was remitted for fresh consideration as an application by a religious trust after hearing the assessee. Case-Laws Income Tax Tue, 19 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793536