https://www.taxtmi.com/caselaws?id=408204 The Appellate Tribunal allowed the appeal, directing the Commissioner of Income Tax, Exemption to grant registration under section 12AA of the Income Tax Act to the appellant society. The Tribunal held that the denial of registration based on assessment issues was improper, emphasizing that registration and assessment are distinct procedures. It concluded that the rejection of registration due to assessment-related concerns was legally untenable, and the society's charitable activities warranted registration. The decision was pronounced on June 1, 2021. en-us Tue, 01 Jun 2021 00:00:00 +0530 Thu, 03 Jun 2021 08:37:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408204 The Appellate Tribunal allowed the appeal, directing the Commissioner of Income Tax, Exemption to grant registration under section 12AA of the Income Tax Act to the appellant society. The Tribunal held that the denial of registration based on assessment issues was improper, emphasizing that registration and assessment are distinct procedures. It concluded that the rejection of registration due to assessment-related concerns was legally untenable, and the society's charitable activities warranted registration. The decision was pronounced on June 1, 2021. Case-Laws Income Tax Tue, 01 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408204