https://www.taxtmi.com/caselaws?id=405941 The Tribunal allowed the appeal against the denial of registration under section 12A of the Income Tax Act. It held that the geographical scope of charitable activities is not a valid ground for refusal, emphasizing that section 11(1)(c) applies only to determine income exemption, not registration eligibility. Citing precedent, the Tribunal directed the Commissioner to grant registration to the assessee, emphasizing that assessing the genuineness of activities and objects should not be restricted by geographical considerations. en-us Tue, 30 Mar 2021 00:00:00 +0530 Thu, 01 Apr 2021 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405941 The Tribunal allowed the appeal against the denial of registration under section 12A of the Income Tax Act. It held that the geographical scope of charitable activities is not a valid ground for refusal, emphasizing that section 11(1)(c) applies only to determine income exemption, not registration eligibility. Citing precedent, the Tribunal directed the Commissioner to grant registration to the assessee, emphasizing that assessing the genuineness of activities and objects should not be restricted by geographical considerations. Case-Laws Income Tax Tue, 30 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405941