https://www.taxtmi.com/caselaws?id=395089 The appeal was allowed for statistical purposes, emphasizing the need for a fair examination of the application for registration U/s 12AA. The rejection was based on non-compliance with Rule 17A and failure to produce original documents. The nature of activities, including alleged commercial activities, was scrutinized. The tribunal acknowledged technological challenges in filing and remanded the matter for reevaluation, granting the assessee an opportunity to address the deficiencies in the application. en-us Tue, 28 Apr 2020 00:00:00 +0530 Tue, 05 May 2020 08:21:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395089 The appeal was allowed for statistical purposes, emphasizing the need for a fair examination of the application for registration U/s 12AA. The rejection was based on non-compliance with Rule 17A and failure to produce original documents. The nature of activities, including alleged commercial activities, was scrutinized. The tribunal acknowledged technological challenges in filing and remanded the matter for reevaluation, granting the assessee an opportunity to address the deficiencies in the application. Case-Laws Income Tax Tue, 28 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395089