https://www.taxtmi.com/caselaws?id=406615 The Tribunal directed the Commissioner to grant registration under section 12AA of the Income Tax Act, finding the society's objects charitable and activities genuine. Consequently, the Tribunal also instructed the Commissioner to consider approval under section 80G(5)(vi), emphasizing the focus on charitable nature and genuineness of activities over procedural issues. The decision aligned with legal precedents restricting the Commissioner's inquiry scope under section 12AA. en-us Mon, 12 Apr 2021 00:00:00 +0530 Mon, 19 Apr 2021 20:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406615 The Tribunal directed the Commissioner to grant registration under section 12AA of the Income Tax Act, finding the society's objects charitable and activities genuine. Consequently, the Tribunal also instructed the Commissioner to consider approval under section 80G(5)(vi), emphasizing the focus on charitable nature and genuineness of activities over procedural issues. The decision aligned with legal precedents restricting the Commissioner's inquiry scope under section 12AA. Case-Laws Income Tax Mon, 12 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406615