https://www.taxtmi.com/caselaws?id=216001 ITAT, LUCKNOW - AT allowed the appeal and set aside the CIT's order denying registration under s.12AA. The tribunal held the CIT erred by relying on ss.11-13-provisions relevant to assessment-when deciding registration, whereas ss.12A and 12AA govern registration proceedings. Because the impugned denial was founded on irrelevant statutory provisions, the ITAT directed the CIT to grant registration to the society. en-us Tue, 03 Jul 2012 00:00:00 +0530 Fri, 03 Oct 2025 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216001 ITAT, LUCKNOW - AT allowed the appeal and set aside the CIT's order denying registration under s.12AA. The tribunal held the CIT erred by relying on ss.11-13-provisions relevant to assessment-when deciding registration, whereas ss.12A and 12AA govern registration proceedings. Because the impugned denial was founded on irrelevant statutory provisions, the ITAT directed the CIT to grant registration to the society. Case-Laws Income Tax Tue, 03 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216001