https://www.taxtmi.com/caselaws?id=398021 The Tribunal set aside the CIT(E)'s order denying registration under section 12AA of the Income Tax Act, emphasizing that the CIT(E) should focus on the trust's objects and activities' genuineness at the registration stage, not on section 13 requirements. The Tribunal directed reconsideration of the application, instructing the CIT(E) to review the reasonableness of payments to specified persons in line with case law principles. The appeal was allowed for statistical purposes. en-us Wed, 29 Jul 2020 00:00:00 +0530 Thu, 03 Sep 2020 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398021 The Tribunal set aside the CIT(E)'s order denying registration under section 12AA of the Income Tax Act, emphasizing that the CIT(E) should focus on the trust's objects and activities' genuineness at the registration stage, not on section 13 requirements. The Tribunal directed reconsideration of the application, instructing the CIT(E) to review the reasonableness of payments to specified persons in line with case law principles. The appeal was allowed for statistical purposes. Case-Laws Income Tax Wed, 29 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398021