https://www.taxtmi.com/caselaws?id=359248 The Tribunal allowed the appeal, setting aside the Commissioner of Income Tax (Exemptions)'s denial of registration under section 12AA of the Income Tax Act. The Tribunal held that the reasons for denial were immaterial, emphasizing that the society could seek registration at any time. The rejection based on the absence of a dissolution clause was overturned as the society had amended its Memorandum of Association to include one. The Tribunal directed the grant of registration to the society, reversing the initial decision. en-us Mon, 09 Apr 2018 00:00:00 +0530 Thu, 26 Apr 2018 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359248 The Tribunal allowed the appeal, setting aside the Commissioner of Income Tax (Exemptions)'s denial of registration under section 12AA of the Income Tax Act. The Tribunal held that the reasons for denial were immaterial, emphasizing that the society could seek registration at any time. The rejection based on the absence of a dissolution clause was overturned as the society had amended its Memorandum of Association to include one. The Tribunal directed the grant of registration to the society, reversing the initial decision. Case-Laws Income Tax Mon, 09 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359248