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CIT(E) Cannot Reject 12AB Registration Merely Because Trust Is Religious: Bangalore ITAT
Case Law Details
- Case Name
- Dharmaram College Vs ITO (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- NA
- Courts
- All ITAT, ITAT Bangalore
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Dharmaram College Vs ITO (ITAT Bangalore)
Bangalore ITAT: CIT(E) Cannot Reject 12AB Registration Merely Because Trust Is Religious – Matter Remanded to Grant Registration as Religious Trust
In an important ruling, the Bangalore ITAT held that once the Commissioner himself accepts that the assessee is engaged in genuine religious activities, the application for registration u/s 12AB cannot be rejected merely because the trust was mistakenly described as charitable instead of religious in Form 10AB.
The assessee, Dharmaram College, was a long-standing religious seminary of...
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