Brahman Sabha Karveer v. CIT (2021) 188 ITD 474 / 212 TTJ 1001 / 204 DTR 241 (Pune)(Trib.)

S. 12AA : Procedure for registration-Trust or institution-Surplus fund invested in fixed deposit-Registration cannot be denied on the ground that some of the objects were religious. [S. 2(15), 11]

Tribunal held that registration cannot be denied on the ground that some of the objects were religious.