https://www.taxtmi.com/caselaws?id=189406 The Tribunal upheld the CIT(A)'s decision granting exemption u/s 11 of the Income Tax Act to a society engaged in charitable activities, emphasizing the validity of registration u/s 12A and restricting the AO's independent analysis of charitable nature. The Tribunal affirmed the CIT(A)'s authority to direct the AO to re-examine information during appellate proceedings, citing precedents from High Courts. The appeal was dismissed, underscoring the importance of registration under section 12AA for claiming exemptions and the need for AO compliance with procedural requirements for charitable entities. en-us Wed, 29 Oct 2014 00:00:00 +0530 Sun, 08 Jan 2017 19:21:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189406 The Tribunal upheld the CIT(A)'s decision granting exemption u/s 11 of the Income Tax Act to a society engaged in charitable activities, emphasizing the validity of registration u/s 12A and restricting the AO's independent analysis of charitable nature. The Tribunal affirmed the CIT(A)'s authority to direct the AO to re-examine information during appellate proceedings, citing precedents from High Courts. The appeal was dismissed, underscoring the importance of registration under section 12AA for claiming exemptions and the need for AO compliance with procedural requirements for charitable entities. Case-Laws Income Tax Wed, 29 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189406