https://www.taxtmi.com/caselaws?id=411131 The Tribunal overturned the rejection of the appellant's registration application under section 12AA(1)(b)(ii) of the Income Tax Act, citing the CIT(E)'s failure to consider the challenges faced by the appellant due to the abrogation of Article 370 and the COVID-19 lockdown. Emphasizing that the CIT(E) should focus on verifying the trust's charitable objects and genuine activities at the registration stage, the Tribunal directed the CIT(E) to grant registration to the appellant promptly. en-us Mon, 16 Aug 2021 00:00:00 +0530 Wed, 18 Aug 2021 09:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411131 The Tribunal overturned the rejection of the appellant's registration application under section 12AA(1)(b)(ii) of the Income Tax Act, citing the CIT(E)'s failure to consider the challenges faced by the appellant due to the abrogation of Article 370 and the COVID-19 lockdown. Emphasizing that the CIT(E) should focus on verifying the trust's charitable objects and genuine activities at the registration stage, the Tribunal directed the CIT(E) to grant registration to the appellant promptly. Case-Laws Income Tax Mon, 16 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411131