https://www.taxtmi.com/caselaws?id=402908 The Tribunal allowed the appeal, setting aside the Commissioner's denial of registration under section 12AA of the Income Tax Act. The Tribunal emphasized that the Commissioner's role is limited to verifying the charitable nature of the trust's objects and the genuineness of its activities, not delving into expenditure details. The confusion between registration and assessment procedures led to the unjust denial, and the Tribunal directed the Commissioner to grant registration, highlighting the importance of distinguishing between the two procedures under the Act. en-us Fri, 18 Dec 2020 00:00:00 +0530 Thu, 14 Jan 2021 21:13:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402908 The Tribunal allowed the appeal, setting aside the Commissioner's denial of registration under section 12AA of the Income Tax Act. The Tribunal emphasized that the Commissioner's role is limited to verifying the charitable nature of the trust's objects and the genuineness of its activities, not delving into expenditure details. The confusion between registration and assessment procedures led to the unjust denial, and the Tribunal directed the Commissioner to grant registration, highlighting the importance of distinguishing between the two procedures under the Act. Case-Laws Income Tax Fri, 18 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402908