https://www.taxtmi.com/caselaws?id=352982 The Tribunal allowed the appeal, directing the CIT to grant registration under section 12A of the Income Tax Act. Emphasizing that the CIT should focus on the objects and genuineness of the trust/society at the registration stage, not the application of income, the Tribunal relied on judicial precedents to support its decision. The Tribunal found the denial of registration based on non-production of books and vouchers unjustified, highlighting that the primary consideration should be the trust's objects and activities. en-us Thu, 14 Dec 2017 00:00:00 +0530 Thu, 22 Mar 2018 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352982 The Tribunal allowed the appeal, directing the CIT to grant registration under section 12A of the Income Tax Act. Emphasizing that the CIT should focus on the objects and genuineness of the trust/society at the registration stage, not the application of income, the Tribunal relied on judicial precedents to support its decision. The Tribunal found the denial of registration based on non-production of books and vouchers unjustified, highlighting that the primary consideration should be the trust's objects and activities. Case-Laws Income Tax Thu, 14 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352982