https://www.taxtmi.com/caselaws?id=388060 The High Court held that the Income Tax Appellate Tribunal cannot directly grant registration under Section 12AA but can remand the case to the Commissioner or issue directions for registration after satisfying Section 12AA requirements. The Tribunal's jurisdiction is co-extensive with the Commissioner's. In a case where the Tribunal granted registration without proper consideration, the Court set aside the order, instructing a fresh review. The Trust's registration was deemed unsustainable without the Commissioner's satisfaction, necessitating a reevaluation by the Tribunal in compliance with Section 12AA. en-us Wed, 16 Oct 2019 00:00:00 +0530 Wed, 06 Nov 2019 19:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388060 The High Court held that the Income Tax Appellate Tribunal cannot directly grant registration under Section 12AA but can remand the case to the Commissioner or issue directions for registration after satisfying Section 12AA requirements. The Tribunal's jurisdiction is co-extensive with the Commissioner's. In a case where the Tribunal granted registration without proper consideration, the Court set aside the order, instructing a fresh review. The Trust's registration was deemed unsustainable without the Commissioner's satisfaction, necessitating a reevaluation by the Tribunal in compliance with Section 12AA. Case-Laws Income Tax Wed, 16 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388060