https://www.taxtmi.com/caselaws?id=412495 The tribunal allowed the appellant's appeal, directing the CIT (Exemption) to grant registration to the society under Section 12AA of the Income Tax Act. The tribunal found that the society's activities were charitable and genuine, emphasizing that the treatment of admission fees in the balance sheet should not disqualify the appellant from registration. The tribunal held that the CIT (Exemption) did not provide a reasonable opportunity for the appellant to be heard and that the order passed under Section 12AA(1)(b)(ii) was valid based on the prevailing law at the time. en-us Mon, 16 Aug 2021 00:00:00 +0530 Mon, 20 Sep 2021 09:20:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412495 The tribunal allowed the appellant's appeal, directing the CIT (Exemption) to grant registration to the society under Section 12AA of the Income Tax Act. The tribunal found that the society's activities were charitable and genuine, emphasizing that the treatment of admission fees in the balance sheet should not disqualify the appellant from registration. The tribunal held that the CIT (Exemption) did not provide a reasonable opportunity for the appellant to be heard and that the order passed under Section 12AA(1)(b)(ii) was valid based on the prevailing law at the time. Case-Laws Income Tax Mon, 16 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412495