https://www.taxtmi.com/caselaws?id=247462 Registration under section 12AA of the Income-tax Act must be considered strictly within that statutory framework, and the income-tax authority cannot require prior registration under the A.P. Charitable & Hindu Religious Institutions & Endowments Act, 1987 as a condition for granting income-tax registration. A condition imposed outside the scope of section 12AA was therefore unsustainable, particularly where an earlier Tribunal direction had already required registration to be granted and could not be varied by adding a fresh inconsistent qualification. The condition linked to section 43 of the State endowments law was expunged, and the assessee succeeded. en-us Tue, 29 Apr 2014 00:00:00 +0530 Tue, 13 May 2014 08:57:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247462 Registration under section 12AA of the Income-tax Act must be considered strictly within that statutory framework, and the income-tax authority cannot require prior registration under the A.P. Charitable & Hindu Religious Institutions & Endowments Act, 1987 as a condition for granting income-tax registration. A condition imposed outside the scope of section 12AA was therefore unsustainable, particularly where an earlier Tribunal direction had already required registration to be granted and could not be varied by adding a fresh inconsistent qualification. The condition linked to section 43 of the State endowments law was expunged, and the assessee succeeded. Case-Laws Income Tax Tue, 29 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247462