Religious Functions Alone Can’t Secure Charitable Registration

Padmanabh Swami Math Dhulia Vs CIT (Exemptions) (ITAT Pune) Purely Religious Activities Not ‘Charitable’: Worship-Centric Objects Fall Outside Charity: ITAT Pune Dismisses Appeal- Daily Pooja ≠ Charity: ITAT Confirms Cancellation of Provisional 12AB Registration The Pune Bench “B” of the ITAT, vide order dated 01.01.2026 in Shri Padmanabh Swami Math Dhulia v. CIT (Exemptions), Pune (ITA No. 557/PUN/2025), dismissed the appeal and upheld rejection of regular registration u/s 12A(1)(ac) r.w.s. 12AB, along with cancellation of provisional registration earlier granted to the assessee tru...