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    <title>Tribunal Affirms: Commissioner Must Not Act as Assessing Authority in Section 12AA Applications; Appeal Rightly Allowed.</title>
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    <description>The Commissioner while processing the application under Section 12AA of the Act was not to act as an Assessing Authority and thus, the Tribunal has rightly allowed the appeal filed by the society. - HC</description>
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      <description>The Commissioner while processing the application under Section 12AA of the Act was not to act as an Assessing Authority and thus, the Tribunal has rightly allowed the appeal filed by the society. - HC</description>
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