https://www.taxtmi.com/caselaws?id=249436 The Tribunal set aside the CIT's rejection of the appellant society's registration under section 12A of the Income Tax Act, 1961. It directed a reevaluation of the application, emphasizing the legitimate ownership of the purchased land and the need to consider all charitable activities. The Tribunal highlighted that the mere purchase of agricultural land should not hinder registration if aligned with charitable objectives. The appeal was allowed, providing relief to the society and requiring a fresh decision by the CIT, Meerut. en-us Fri, 20 Jun 2014 00:00:00 +0530 Mon, 14 Jul 2014 09:53:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249436 The Tribunal set aside the CIT's rejection of the appellant society's registration under section 12A of the Income Tax Act, 1961. It directed a reevaluation of the application, emphasizing the legitimate ownership of the purchased land and the need to consider all charitable activities. The Tribunal highlighted that the mere purchase of agricultural land should not hinder registration if aligned with charitable objectives. The appeal was allowed, providing relief to the society and requiring a fresh decision by the CIT, Meerut. Case-Laws Income Tax Fri, 20 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249436