https://www.taxtmi.com/caselaws?id=343432 The court quashed the ITAT's decision to grant registration under section 12AA without proper consideration of CIT's rejection basis, Trust's independent existence, Settler's rights, genuineness of activities, and essential documents. The court found errors in the common order involving different Assessees and remanded the matter for fresh consideration, emphasizing the need for accurate assessment of facts to ensure fair outcomes. The Tax Appeal was allowed, setting aside the ITAT's order and granting the respondent an opportunity to present additional evidence. en-us Thu, 13 Apr 2017 00:00:00 +0530 Thu, 25 May 2017 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343432 The court quashed the ITAT's decision to grant registration under section 12AA without proper consideration of CIT's rejection basis, Trust's independent existence, Settler's rights, genuineness of activities, and essential documents. The court found errors in the common order involving different Assessees and remanded the matter for fresh consideration, emphasizing the need for accurate assessment of facts to ensure fair outcomes. The Tax Appeal was allowed, setting aside the ITAT's order and granting the respondent an opportunity to present additional evidence. Case-Laws Income Tax Thu, 13 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343432