https://www.taxtmi.com/caselaws?id=411284 The Tribunal remanded the case back to the Commissioner of Income Tax (Exemptions) for a fresh examination of the assessee's objectives and activities to determine the grant of registration under section 12AA. The Tribunal emphasized the need for a thorough evaluation of the charitable nature of the objectives and the genuineness of the activities, allowing all available legal pleas in the fresh proceedings. The appeal was treated as allowed for statistical purposes based on the Tribunal's observations. en-us Mon, 16 Aug 2021 00:00:00 +0530 Sat, 21 Aug 2021 08:32:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411284 The Tribunal remanded the case back to the Commissioner of Income Tax (Exemptions) for a fresh examination of the assessee's objectives and activities to determine the grant of registration under section 12AA. The Tribunal emphasized the need for a thorough evaluation of the charitable nature of the objectives and the genuineness of the activities, allowing all available legal pleas in the fresh proceedings. The appeal was treated as allowed for statistical purposes based on the Tribunal's observations. Case-Laws Income Tax Mon, 16 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411284