https://www.taxtmi.com/caselaws?id=179471 The Tribunal set aside the Commissioner's decision to refuse registration under section 12AA of the Income-tax Act, 1961 for a State Highways Authority. The Tribunal directed a re-adjudication based on approved Rules, emphasizing the non-profit nature of the authority as per the U.P. State Highways Rules, 2011. The Commissioner's reliance on proposed Rules was deemed inadequate, leading to the appeal being allowed for statistical purposes. The Commissioner was instructed to reassess the registration issue considering the approved Rules and provide the appellant with a hearing opportunity. en-us Wed, 06 Jun 2012 00:00:00 +0530 Wed, 02 Mar 2016 17:34:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179471 The Tribunal set aside the Commissioner's decision to refuse registration under section 12AA of the Income-tax Act, 1961 for a State Highways Authority. The Tribunal directed a re-adjudication based on approved Rules, emphasizing the non-profit nature of the authority as per the U.P. State Highways Rules, 2011. The Commissioner's reliance on proposed Rules was deemed inadequate, leading to the appeal being allowed for statistical purposes. The Commissioner was instructed to reassess the registration issue considering the approved Rules and provide the appellant with a hearing opportunity. Case-Laws Income Tax Wed, 06 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179471