https://www.taxtmi.com/caselaws?id=197353 The Tribunal set aside the rejection of applications for registration under section 12A and approval under section 80G by the Ld. CIT (Exemptions), Kolkata, in favor of the assessee. Relying on judicial precedents, the Tribunal granted registration to the assessee despite the absence of charitable activities, emphasizing statutory provisions over the requirement of a waiting period or activity. The decision, pronounced on 22nd September 2017, highlighted the significance of adhering to legal precedents and statutory regulations in such matters. en-us Fri, 22 Sep 2017 00:00:00 +0530 Wed, 03 Jan 2018 19:12:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197353 The Tribunal set aside the rejection of applications for registration under section 12A and approval under section 80G by the Ld. CIT (Exemptions), Kolkata, in favor of the assessee. Relying on judicial precedents, the Tribunal granted registration to the assessee despite the absence of charitable activities, emphasizing statutory provisions over the requirement of a waiting period or activity. The decision, pronounced on 22nd September 2017, highlighted the significance of adhering to legal precedents and statutory regulations in such matters. Case-Laws Income Tax Fri, 22 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197353