https://www.taxtmi.com/caselaws?id=194156 The Tribunal allowed the assessee's appeal, directing the Ld. CIT (Exemptions) to grant registration under section 12AA of the Income Tax Act. The Tribunal found the assessee had provided sufficient evidence, including affiliation certificates and financial records, to demonstrate eligibility for registration despite the lack of production of books of accounts and vouchers. The decision underscores the significance of substantial evidence and adherence to statutory criteria in securing tax exemptions for charitable activities. en-us Tue, 06 Oct 2015 00:00:00 +0530 Thu, 31 Aug 2017 07:09:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194156 The Tribunal allowed the assessee's appeal, directing the Ld. CIT (Exemptions) to grant registration under section 12AA of the Income Tax Act. The Tribunal found the assessee had provided sufficient evidence, including affiliation certificates and financial records, to demonstrate eligibility for registration despite the lack of production of books of accounts and vouchers. The decision underscores the significance of substantial evidence and adherence to statutory criteria in securing tax exemptions for charitable activities. Case-Laws Income Tax Tue, 06 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194156