https://www.taxtmi.com/caselaws?id=193165 The Tribunal allowed the appeal, granting the assessee registration under section 12AA of the Income Tax Act. The Tribunal held that the rejection of registration based on the genuineness of donations and unsecured loans was erroneous, citing precedents that limited the scope of inquiry to the trust's objects and activities. The Tribunal emphasized that the purpose of registration is to ensure charitable intent and activities, noting the society's steps towards establishing charitable initiatives. The order set aside the CIT's decision, allowing the assessee's appeal. en-us Tue, 09 Feb 2016 00:00:00 +0530 Sat, 15 Jul 2017 15:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193165 The Tribunal allowed the appeal, granting the assessee registration under section 12AA of the Income Tax Act. The Tribunal held that the rejection of registration based on the genuineness of donations and unsecured loans was erroneous, citing precedents that limited the scope of inquiry to the trust's objects and activities. The Tribunal emphasized that the purpose of registration is to ensure charitable intent and activities, noting the society's steps towards establishing charitable initiatives. The order set aside the CIT's decision, allowing the assessee's appeal. Case-Laws Income Tax Tue, 09 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193165