https://www.taxtmi.com/caselaws?id=406177 The Tribunal overturned the Commissioner's denial of registration u/s. 12AA to the appellant society, emphasizing the charitable nature of the society's activities and the proper fund usage. The Tribunal clarified the legal distinction between registration and assessment, highlighting that proof of expenditure is not a registration criterion. The Commissioner's doubts regarding the society's activities were deemed unfounded, leading to the grant of registration u/s. 12AA to the appellant society. en-us Wed, 24 Mar 2021 00:00:00 +0530 Thu, 08 Apr 2021 09:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406177 The Tribunal overturned the Commissioner's denial of registration u/s. 12AA to the appellant society, emphasizing the charitable nature of the society's activities and the proper fund usage. The Tribunal clarified the legal distinction between registration and assessment, highlighting that proof of expenditure is not a registration criterion. The Commissioner's doubts regarding the society's activities were deemed unfounded, leading to the grant of registration u/s. 12AA to the appellant society. Case-Laws Income Tax Wed, 24 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406177