https://www.taxtmi.com/caselaws?id=233655 The High Court upheld the Tribunal's decision to grant registration under Section 12A of the Income Tax Act, 1961 to the assessee. The Court emphasized that the Commissioner's evaluation during registration should focus on compliance with statutory requirements and the charitable nature of the Trust/Society's objects, not on income assessment. This reaffirmed the distinct roles of the Commissioner and the Assessing Officer in the registration and assessment processes, highlighting the importance of adhering to statutory provisions and maintaining exclusively charitable objectives for successful registration. en-us Tue, 12 Mar 2013 00:00:00 +0530 Fri, 10 May 2013 11:51:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233655 The High Court upheld the Tribunal's decision to grant registration under Section 12A of the Income Tax Act, 1961 to the assessee. The Court emphasized that the Commissioner's evaluation during registration should focus on compliance with statutory requirements and the charitable nature of the Trust/Society's objects, not on income assessment. This reaffirmed the distinct roles of the Commissioner and the Assessing Officer in the registration and assessment processes, highlighting the importance of adhering to statutory provisions and maintaining exclusively charitable objectives for successful registration. Case-Laws Income Tax Tue, 12 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233655