https://www.taxtmi.com/caselaws?id=386667 The Income Tax Appellate Tribunal (ITAT) can direct the Commissioner to grant registration under Section 12AA if it finds the Commissioner's decision based on the existing material to be perverse. However, if new material is introduced or the refusal is on technical grounds, remand is necessary. The ITAT's jurisdiction is co-extensive with that of the Commissioner under Section 12AA, allowing it to make decisions on trust registration based on satisfaction of genuineness. The case concluded by directing the registry to place the appeals before the appropriate court. en-us Thu, 26 Sep 2019 00:00:00 +0530 Tue, 26 May 2026 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386667 The Income Tax Appellate Tribunal (ITAT) can direct the Commissioner to grant registration under Section 12AA if it finds the Commissioner's decision based on the existing material to be perverse. However, if new material is introduced or the refusal is on technical grounds, remand is necessary. The ITAT's jurisdiction is co-extensive with that of the Commissioner under Section 12AA, allowing it to make decisions on trust registration based on satisfaction of genuineness. The case concluded by directing the registry to place the appeals before the appropriate court. Case-Laws Income Tax Thu, 26 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386667