https://www.taxtmi.com/caselaws?id=193164 The Tribunal allowed the appeal of the assessee society, setting aside the CIT's refusal of registration under section 12AA of the Income Tax Act. The Tribunal found that the society had genuinely conducted charitable activities, including education services, supported by audited financial statements and ACIT's recommendation. It held that the CIT erred in doubting the genuineness of the society's activities and corpus donations, emphasizing that the assessment of donation genuineness should occur during assessment proceedings, not at the registration stage. Consequently, registration under section 12AA was granted to the assessee society. 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=193164 The Tribunal allowed the appeal of the assessee society, setting aside the CIT's refusal of registration under section 12AA of the Income Tax Act. The Tribunal found that the society had genuinely conducted charitable activities, including education services, supported by audited financial statements and ACIT's recommendation. It held that the CIT erred in doubting the genuineness of the society's activities and corpus donations, emphasizing that the assessment of donation genuineness should occur during assessment proceedings, not at the registration stage. Consequently, registration under section 12AA was granted to the assessee society. Case-Laws Income Tax Tue, 09 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193164