https://www.taxtmi.com/caselaws?id=213715 The Tribunal held that the rejection of the assessee's application for registration under section 12AA of the Income Tax Act was erroneous. The CIT's emphasis on the application of income was deemed inappropriate at the registration stage. The Tribunal directed the CIT to grant registration to the Samiti, highlighting that the CIT should have focused on the genuineness of the activities and objects of the Samiti in accordance with the procedure outlined in section 12AA. Consequently, the appeal by the assessee was allowed. en-us Fri, 18 May 2012 00:00:00 +0530 Sun, 20 Jan 2013 21:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213715 The Tribunal held that the rejection of the assessee's application for registration under section 12AA of the Income Tax Act was erroneous. The CIT's emphasis on the application of income was deemed inappropriate at the registration stage. The Tribunal directed the CIT to grant registration to the Samiti, highlighting that the CIT should have focused on the genuineness of the activities and objects of the Samiti in accordance with the procedure outlined in section 12AA. Consequently, the appeal by the assessee was allowed. Case-Laws Income Tax Fri, 18 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213715