https://www.taxtmi.com/caselaws?id=342837 The Tribunal overturned the CIT's rejection of the registration application under section 12A of the Income Tax Act, emphasizing the need to assess the charitable nature of trust objects and the genuineness of activities. The Tribunal found the society's objects to be charitable and its activities genuine, directing the CIT to grant registration to the society. The decision highlighted that the CIT's role is to verify the charitable nature of trust objects, not scrutinize fund utilization, which falls under the Assessing Officer's purview. en-us Thu, 04 May 2017 00:00:00 +0530 Sat, 13 May 2017 08:37:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342837 The Tribunal overturned the CIT's rejection of the registration application under section 12A of the Income Tax Act, emphasizing the need to assess the charitable nature of trust objects and the genuineness of activities. The Tribunal found the society's objects to be charitable and its activities genuine, directing the CIT to grant registration to the society. The decision highlighted that the CIT's role is to verify the charitable nature of trust objects, not scrutinize fund utilization, which falls under the Assessing Officer's purview. Case-Laws Income Tax Thu, 04 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342837