https://www.taxtmi.com/caselaws?id=367674 Rejection of registration under section 12AA was set aside because the Commissioner of Income-tax (Exemptions) had not sufficiently examined the society's objects, aims and supporting material. The matter required a proper factual inquiry after giving the assessee full opportunity to produce evidence and be heard. As the approval under section 80G was consequential to the registration issue, that request was also remitted for fresh consideration. The dispute was not fit for final determination on the existing record and had to be decided afresh on merits. en-us Thu, 20 Sep 2018 00:00:00 +0530 Mon, 24 Sep 2018 16:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367674 Rejection of registration under section 12AA was set aside because the Commissioner of Income-tax (Exemptions) had not sufficiently examined the society's objects, aims and supporting material. The matter required a proper factual inquiry after giving the assessee full opportunity to produce evidence and be heard. As the approval under section 80G was consequential to the registration issue, that request was also remitted for fresh consideration. The dispute was not fit for final determination on the existing record and had to be decided afresh on merits. Case-Laws Income Tax Thu, 20 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367674