https://www.taxtmi.com/caselaws?id=256323 The Tribunal allowed the appeal, directing the CIT to grant registration under section 12A of the Income Tax Act, 1961, and issue the necessary certificate under section 12AA. The Tribunal held that the CIT's role is limited to examining the objects and genuineness of activities, not assessing the applicability of section 13(1)(b) or the commencement of activities when granting registration. en-us Fri, 30 Jan 2015 00:00:00 +0530 Mon, 09 Feb 2015 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256323 The Tribunal allowed the appeal, directing the CIT to grant registration under section 12A of the Income Tax Act, 1961, and issue the necessary certificate under section 12AA. The Tribunal held that the CIT's role is limited to examining the objects and genuineness of activities, not assessing the applicability of section 13(1)(b) or the commencement of activities when granting registration. Case-Laws Income Tax Fri, 30 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256323