https://www.taxtmi.com/highlights?id=49624 Grant of registration to a Trust u/s 12AA - The power of the ITAT are co-extensive with the power of the CIT U/s 12AA - However the said power is not to be exercised as a matter of course and that remand to the CIT is to be made where the ITAT records a divergent view on the basis of material which has been filed before the Appellate Tribunal for the first time. en-us Fri, 04 Oct 2019 11:55:00 +0530 Fri, 04 Oct 2019 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49624 Grant of registration to a Trust u/s 12AA - The power of the ITAT are co-extensive with the power of the CIT U/s 12AA - However the said power is not to be exercised as a matter of course and that remand to the CIT is to be made where the ITAT records a divergent view on the basis of material which has been filed before the Appellate Tribunal for the first time. Highlights Income Tax Fri, 04 Oct 2019 11:55:00 +0530 https://www.taxtmi.com/highlights?id=49624