https://www.taxtmi.com/caselaws?id=360921 The appeal was allowed for statistical purposes, remanding the matter back to the ld. CIT(E) for reconsideration of the application seeking registration under Section 12AA of the I.T. Act. The Tribunal emphasized the need to assess Section 13(1)(b) at the registration stage to prevent misuse, referencing legal precedents and the decision of the Hon'ble Rajasthan High Court in a similar case. The trust's religious nature was a focal point, with the Tribunal directing a fresh decision based on established legal principles. en-us Mon, 21 May 2018 00:00:00 +0530 Thu, 24 May 2018 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360921 The appeal was allowed for statistical purposes, remanding the matter back to the ld. CIT(E) for reconsideration of the application seeking registration under Section 12AA of the I.T. Act. The Tribunal emphasized the need to assess Section 13(1)(b) at the registration stage to prevent misuse, referencing legal precedents and the decision of the Hon'ble Rajasthan High Court in a similar case. The trust's religious nature was a focal point, with the Tribunal directing a fresh decision based on established legal principles. Case-Laws Income Tax Mon, 21 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360921