https://www.taxtmi.com/caselaws?id=68737 The Tribunal directed CIT-I to grant registration to the Assessee Society under section 12AA of the Income-tax Act, 1961, as the genuineness of the society's activities and objects were not in question. The Tribunal clarified that the CIT-I exceeded his jurisdiction by assessing commercial aspects, which should be addressed by the Assessing Officer when considering tax exemptions under sections 11 and 13. The appeal was allowed, and the CIT-I was instructed to proceed with the registration, while the Assessing Officer retains the authority to evaluate the society's eligibility for tax benefits in future assessments. en-us Tue, 30 Dec 2003 00:00:00 +0530 Fri, 28 Jun 2024 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68737 The Tribunal directed CIT-I to grant registration to the Assessee Society under section 12AA of the Income-tax Act, 1961, as the genuineness of the society's activities and objects were not in question. The Tribunal clarified that the CIT-I exceeded his jurisdiction by assessing commercial aspects, which should be addressed by the Assessing Officer when considering tax exemptions under sections 11 and 13. The appeal was allowed, and the CIT-I was instructed to proceed with the registration, while the Assessing Officer retains the authority to evaluate the society's eligibility for tax benefits in future assessments. Case-Laws Income Tax Tue, 30 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68737