https://www.taxtmi.com/caselaws?id=801089 FCRA appeals against refusal of registration are to be heard by a Division Bench because they are treated like appeals from original decrees and lack monetary valuation. Rule 9 requires Form FC-3A applicants to accurately disclose whether their character is religious, including the applicable religious classification. Zen Buddhist philosophy is religious; describing a religious organisation as non-religious while conducting religious programmes constitutes material misrepresentation and may justify refusal. Sections 11 and 12 do not absolutely bar religious organisations from registration, but registration is discretionary rather than vested. Educational or cultural instruction differs from worship and rituals, while conversion-related activities are statutorily prohibited. Discretion remains reviewable for illegality, perversity, non-application of mind, or disregard of relevant material. en-us Tue, 06 Oct 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801089 FCRA appeals against refusal of registration are to be heard by a Division Bench because they are treated like appeals from original decrees and lack monetary valuation. Rule 9 requires Form FC-3A applicants to accurately disclose whether their character is religious, including the applicable religious classification. Zen Buddhist philosophy is religious; describing a religious organisation as non-religious while conducting religious programmes constitutes material misrepresentation and may justify refusal. Sections 11 and 12 do not absolutely bar religious organisations from registration, but registration is discretionary rather than vested. Educational or cultural instruction differs from worship and rituals, while conversion-related activities are statutorily prohibited. Discretion remains reviewable for illegality, perversity, non-application of mind, or disregard of relevant material. Case-Laws Income Tax Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801089