https://www.taxtmi.com/caselaws?id=189815 The Tribunal quashed the order under section 263 for A.Y. 2010-2011, as it was solely based on the absence of a registration certificate under section 12AA. The Tribunal considered evidence confirming the society's 12A Registration since 22.09.1987, leading to the conclusion that the basis of the CIT's order was invalid. Emphasizing the necessity of valid grounds for invoking section 263, the Tribunal highlighted the significance of registration under section 12AA in assessing the order's validity. Consequently, the appeal of the assessee was allowed. en-us Thu, 30 Jul 2015 00:00:00 +0530 Sat, 21 Jan 2017 17:58:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189815 The Tribunal quashed the order under section 263 for A.Y. 2010-2011, as it was solely based on the absence of a registration certificate under section 12AA. The Tribunal considered evidence confirming the society's 12A Registration since 22.09.1987, leading to the conclusion that the basis of the CIT's order was invalid. Emphasizing the necessity of valid grounds for invoking section 263, the Tribunal highlighted the significance of registration under section 12AA in assessing the order's validity. Consequently, the appeal of the assessee was allowed. Case-Laws Income Tax Thu, 30 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189815