https://www.taxtmi.com/caselaws?id=400506 The Tribunal partly allowed the appeal, emphasizing the need for a proper opportunity for the appellant to be heard in the denial of registration under Section 12AA of the Income Tax Act. The judgment stressed the importance of assessing the charitable nature of trust objects and ensuring a fair hearing process, as per legal precedents. The decision required a re-examination by the Commissioner with adequate hearing procedures, focusing on the charitable aspects of the trust's activities for registration purposes. en-us Tue, 13 Oct 2020 00:00:00 +0530 Mon, 09 Nov 2020 13:45:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400506 The Tribunal partly allowed the appeal, emphasizing the need for a proper opportunity for the appellant to be heard in the denial of registration under Section 12AA of the Income Tax Act. The judgment stressed the importance of assessing the charitable nature of trust objects and ensuring a fair hearing process, as per legal precedents. The decision required a re-examination by the Commissioner with adequate hearing procedures, focusing on the charitable aspects of the trust's activities for registration purposes. Case-Laws Income Tax Tue, 13 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400506