Step 1: Meaning of religious denomination.
The Supreme Court has consistently held that a religious denomination under Article 26 must satisfy three essential conditions.
Step 2: Essential requirements.
These are: (i) a collection of individuals having a common faith, (ii) a common organisation, and (iii) a distinctive name.
Step 3: Identification of the non-essential element.
Common community or societal status is not a requirement for a group to be recognised as a religious denomination.
Step 4: Conclusion.
Hence, the correct answer is (D).