https://www.taxtmi.com/caselaws?id=259778 The High Court ruled in favor of the assessee in a case involving challenges to the exemption under Section 12-A based on donations to a charitable trust. It held that the Assessing Officer cannot question the certificate issued under Section 12A, concluding that the AO's actions were unjustified. Regarding the revocation of registration under Section 12A by the Director of Income Tax (Exemption), the Court set aside the orders due to lack of substantial reasoning and evidence of non-genuine activities. The matter was remitted back to the Director for re-examination with the opportunity for the assessee to provide additional material within four weeks. en-us Thu, 14 May 2015 00:00:00 +0530 Wed, 29 Nov 2017 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259778 The High Court ruled in favor of the assessee in a case involving challenges to the exemption under Section 12-A based on donations to a charitable trust. It held that the Assessing Officer cannot question the certificate issued under Section 12A, concluding that the AO's actions were unjustified. Regarding the revocation of registration under Section 12A by the Director of Income Tax (Exemption), the Court set aside the orders due to lack of substantial reasoning and evidence of non-genuine activities. The matter was remitted back to the Director for re-examination with the opportunity for the assessee to provide additional material within four weeks. Case-Laws Income Tax Thu, 14 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259778