CIT(E) Cannot Reject 12AB Registration Merely Because Trust Is Religious: Bangalore ITAT

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 the Carmelites o...