https://www.taxtmi.com/caselaws?id=403484 Registration under section 12AA should not be refused merely on allegations of commercial activity where the record shows prior registration, the earlier cancellation has already been set aside, and there is no material that the entity's activities are not genuine or inconsistent with its stated objects. On that basis, the rejection of the fresh application lacked support in the record, and registration was directed to be granted. en-us Wed, 27 Jan 2021 00:00:00 +0530 Sat, 30 Jan 2021 07:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403484 Registration under section 12AA should not be refused merely on allegations of commercial activity where the record shows prior registration, the earlier cancellation has already been set aside, and there is no material that the entity's activities are not genuine or inconsistent with its stated objects. On that basis, the rejection of the fresh application lacked support in the record, and registration was directed to be granted. Case-Laws Income Tax Wed, 27 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403484