https://www.taxtmi.com/caselaws?id=392132 The High Court upheld the Tribunal's decision to grant registration under Section 12AA of the Income Tax Act to a society, emphasizing the need to assess the genuineness of activities before registration. It found no violation of Section 13(1)(c) in the payment of salaries to trust members, ruling that the payments were reasonable for services rendered. The objections raised by the Commissioner of Income Tax regarding salary payments and donations were deemed insufficient to justify refusal of registration. The Court dismissed the revenue's appeal and affirmed the Tribunal's order, concluding that no substantial legal issue arose from the decision. en-us Mon, 13 Jan 2020 00:00:00 +0530 Fri, 14 Feb 2020 09:53:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392132 The High Court upheld the Tribunal's decision to grant registration under Section 12AA of the Income Tax Act to a society, emphasizing the need to assess the genuineness of activities before registration. It found no violation of Section 13(1)(c) in the payment of salaries to trust members, ruling that the payments were reasonable for services rendered. The objections raised by the Commissioner of Income Tax regarding salary payments and donations were deemed insufficient to justify refusal of registration. The Court dismissed the revenue's appeal and affirmed the Tribunal's order, concluding that no substantial legal issue arose from the decision. Case-Laws Income Tax Mon, 13 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392132