ITAT Directs Re-examination of ‘Agnihotra’ Rituals for 12AA Registration

Swamidham Jyotirling Sanstha Vs CIT (ITAT Pune) Introduction: Swamidham Jyotirling Sanstha filed two appeals before the Income Tax Appellate Tribunal (ITAT) in Pune, contesting the rejection of its application for registration under Section 12AA of the Income Tax Act and the refusal of exemption under Section 80G. The primary reason for this denial was the question of whether the trust’s activities, particularly the practice of ‘Agnihotra,’ were considered charitable or religious in nature. Detailed Analysis: 1. Background: The Swamidham Jyotirling Sanstha is seeking registra...