https://www.taxtmi.com/caselaws?id=358754 The Tribunal found that the CIT was not justified in rejecting the registration application under section 12AA of the Income Tax Act. The Tribunal emphasized that minimal activities or surplus should not be grounds for denial of registration, and the commercial nature should be assessed during exemption assessment under sections 11 and 12. The Tribunal directed the CIT to grant registration to the society, allowing the appeal filed by the assessee. en-us Thu, 12 Apr 2018 00:00:00 +0530 Wed, 18 Apr 2018 06:26:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358754 The Tribunal found that the CIT was not justified in rejecting the registration application under section 12AA of the Income Tax Act. The Tribunal emphasized that minimal activities or surplus should not be grounds for denial of registration, and the commercial nature should be assessed during exemption assessment under sections 11 and 12. The Tribunal directed the CIT to grant registration to the society, allowing the appeal filed by the assessee. Case-Laws Income Tax Thu, 12 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358754