https://www.taxtmi.com/caselaws?id=398450 The tribunal allowed both appeals for statistical purposes, restoring the matters to the CIT (Exemptions) for fresh examination. The rejection of registration under Section 12AA was overturned as the tribunal clarified that self-certified copies sufficed under the amended Rule 17A. The rejection of approval under Section 80G was interconnected with the registration issue and was also sent back for reconsideration in line with the tribunal's directives and compliance with the amended rules. The tribunal emphasized the adequacy of self-certified documents for registration and approval under the Income Tax Act. en-us Thu, 03 Sep 2020 00:00:00 +0530 Wed, 16 Sep 2020 13:48:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398450 The tribunal allowed both appeals for statistical purposes, restoring the matters to the CIT (Exemptions) for fresh examination. The rejection of registration under Section 12AA was overturned as the tribunal clarified that self-certified copies sufficed under the amended Rule 17A. The rejection of approval under Section 80G was interconnected with the registration issue and was also sent back for reconsideration in line with the tribunal's directives and compliance with the amended rules. The tribunal emphasized the adequacy of self-certified documents for registration and approval under the Income Tax Act. Case-Laws Income Tax Thu, 03 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398450