For a bit better 'discernment' here is the Reasoning passage:
*** rs p. 202 - p. 203 Jehovah’s Witnesses ***
Are Jehovah’s Witnesses a sect or a cult?
Some define sect to mean a group that has broken away from an established religion. Others apply the term to a group that follows a particular human leader or teacher. The term is usually used in a derogatory way. Jehovah’s Witnesses are not an offshoot of some church but include persons from all walks of life and from many religious backgrounds. They do not look to any human, but rather to Jesus Christ, as their leader.
A cult is a religion that is said to be unorthodox or that emphasizes devotion according to prescribed ritual. Many cults follow a living human leader, and often their adherents live in groups apart from the rest of society. The standard for what is orthodox, however, should be God’s Word, and Jehovah’s Witnesses strictly adhere to the Bible. Their worship is a way of life, not a ritual devotion. They neither follow a human nor isolate themselves from the rest of society. They live and work in the midst of other people.
How old is the religion of Jehovah’s Witnesses?
According to the Bible, the line of witnesses of Jehovah reaches back to faithful Abel. Hebrews 11:4–12:1 says: “By faith Abel offered God a sacrifice of greater worth than Cain . . . By faith Noah, after being given divine warning of things not yet beheld, showed godly fear . . . By faith Abraham, when he was called, obeyed in going out into a place he was destined to receive as an inheritance . . . By faith Moses, when grown up, refused to be called the son of the daughter of Pharaoh, choosing to be ill-treated with the people of God rather than to have the temporary enjoyment of sin . . . So, then, because we have so great a cloud of witnesses surrounding us, let us also put off every weight and the sin that easily entangles us, and let us run with endurance the race that is set before us.”
With reference to Jesus Christ, the Bible states: “These are the things that the Amen says, the faithful and true witness, the beginning of the creation by God.” Of whom was he a witness? He himself said that he made his Father’s name manifest. He was the foremost witness of Jehovah.—Rev. 3:14; John 17:6.
Interestingly, some of the Jews asked whether the activity of Jesus Christ represented “a new teaching.” (Mark 1:27) Later, some Greeks thought the apostle Paul was introducing a “new teaching.” (Acts 17:19, 20) It was new to the ears of those who were hearing it, but the important thing was that it was the truth, in full harmony with God’s Word.
The modern-day history of Jehovah’s Witnesses began with the forming of a group for Bible study in Allegheny, Pennsylvania, U.S.A., in the early 1870’s. At first they were known only as Bible Students, but in 1931 they adopted the Scriptural name Jehovah’s Witnesses. (Isa. 43:10-12) Their beliefs and practices are not new but are a restoration of first-century Christianity.