https://www.taxtmi.com/caselaws?id=193160 The Tribunal held that the CIT erred in refusing registration under section 12AA based on the non-application of income and failure to furnish documents. Emphasizing the genuineness of trust objects over income application, the Tribunal directed the CIT to grant registration to the assessee society. The refusal, influenced by the Assessing Officer's unrevealed report, was deemed against natural justice principles. The appeal was allowed, citing precedents that income application scrutiny should occur during assessment, not registration. en-us Thu, 07 Jan 2016 00:00:00 +0530 Sat, 15 Jul 2017 15:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193160 The Tribunal held that the CIT erred in refusing registration under section 12AA based on the non-application of income and failure to furnish documents. Emphasizing the genuineness of trust objects over income application, the Tribunal directed the CIT to grant registration to the assessee society. The refusal, influenced by the Assessing Officer's unrevealed report, was deemed against natural justice principles. The appeal was allowed, citing precedents that income application scrutiny should occur during assessment, not registration. Case-Laws Income Tax Thu, 07 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193160