https://www.taxtmi.com/caselaws?id=378586 The Tribunal overturned the decision of the CIT(A) and directed the Assessing Officer to grant exemption under section 11 of the Income Tax Act to the trust. The Tribunal emphasized that the burden of proving non-registration under section 12A lies with the Revenue, and the denial of exemption based on missing documents was unjustified. The Tribunal considered the trust's efforts to obtain the registration certificate and the consistent renewal of exemption under section 80G as evidence of registration under section 12A, ultimately ruling in favor of the trust. en-us Tue, 16 Apr 2019 00:00:00 +0530 Thu, 18 Apr 2019 00:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378586 The Tribunal overturned the decision of the CIT(A) and directed the Assessing Officer to grant exemption under section 11 of the Income Tax Act to the trust. The Tribunal emphasized that the burden of proving non-registration under section 12A lies with the Revenue, and the denial of exemption based on missing documents was unjustified. The Tribunal considered the trust's efforts to obtain the registration certificate and the consistent renewal of exemption under section 80G as evidence of registration under section 12A, ultimately ruling in favor of the trust. Case-Laws Income Tax Tue, 16 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378586