https://www.taxtmi.com/caselaws?id=268002 For registration under Section 12AA, the Commissioner's inquiry is confined to the charitable nature of the objects and the genuineness of activities; issues relating to application of income or corpus donor particulars are matters for assessment and cannot, by themselves, justify refusal. On jurisdiction, the competent Commissioner was identified by reference to the situs of the Assessing Officer, and because the returns and scrutiny proceedings were linked to Rohtak, the Rohtak Commissioner had jurisdiction to consider the application. The rejection of registration on the basis of proviso to Section 2(15) and non-furnishing of corpus donor details was therefore unjustified, and registration was directed to be granted. en-us Wed, 28 Oct 2015 00:00:00 +0530 Wed, 18 Nov 2015 13:32:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268002 For registration under Section 12AA, the Commissioner's inquiry is confined to the charitable nature of the objects and the genuineness of activities; issues relating to application of income or corpus donor particulars are matters for assessment and cannot, by themselves, justify refusal. On jurisdiction, the competent Commissioner was identified by reference to the situs of the Assessing Officer, and because the returns and scrutiny proceedings were linked to Rohtak, the Rohtak Commissioner had jurisdiction to consider the application. The rejection of registration on the basis of proviso to Section 2(15) and non-furnishing of corpus donor details was therefore unjustified, and registration was directed to be granted. Case-Laws Income Tax Wed, 28 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268002