https://www.taxtmi.com/caselaws?id=209406 The Tribunal ruled that an authorized representative, who passed a recognized accountancy examination, was eligible to appear without mandatory registration. The objection to the representative's eligibility was overruled. Regarding registration denial under section 12AA, reasons such as absence of the original trust deed and profit from school services were deemed insufficient. The Tribunal directed the Commissioner to grant registration to the assessee-trust, allowing the appeal. en-us Wed, 16 Mar 2011 00:00:00 +0530 Sat, 20 Jul 2013 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209406 The Tribunal ruled that an authorized representative, who passed a recognized accountancy examination, was eligible to appear without mandatory registration. The objection to the representative's eligibility was overruled. Regarding registration denial under section 12AA, reasons such as absence of the original trust deed and profit from school services were deemed insufficient. The Tribunal directed the Commissioner to grant registration to the assessee-trust, allowing the appeal. Case-Laws Income Tax Wed, 16 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209406