https://www.taxtmi.com/caselaws?id=340472 The tribunal allowed the appeal for statistical purposes, emphasizing the necessity of the proper procedure for granting registration under section 12AA of the Income Tax Act. It highlighted that the decision to grant or refuse registration should be made by the Commissioner after a thorough examination of the trust's activities and objectives. The tribunal found the communication of rejection by the ITO without a formal order from the competent authority to be improper and remanded the issue for proper adjudication, stressing the importance of due process and proper documentation for fairness and legal compliance. en-us Tue, 21 Mar 2017 00:00:00 +0530 Wed, 22 Mar 2017 08:12:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340472 The tribunal allowed the appeal for statistical purposes, emphasizing the necessity of the proper procedure for granting registration under section 12AA of the Income Tax Act. It highlighted that the decision to grant or refuse registration should be made by the Commissioner after a thorough examination of the trust's activities and objectives. The tribunal found the communication of rejection by the ITO without a formal order from the competent authority to be improper and remanded the issue for proper adjudication, stressing the importance of due process and proper documentation for fairness and legal compliance. Case-Laws Income Tax Tue, 21 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340472