https://www.taxtmi.com/caselaws?id=414307 The Tribunal partly allowed the appeal against the denial of registration under section 12AA of the Income-tax Act, remanding the matter to the Commissioner for the appellant to provide the necessary expenditure details. Emphasizing compliance with procedural requirements, the Tribunal highlighted the importance of substantiating the genuineness of trust activities. Despite non-compliance, the Tribunal granted the appellant another chance due to challenges posed by the Covid-19 pandemic, stressing adherence to legal principles for registration. The decision underscored the significance of meeting procedural obligations for trusts seeking registration under section 12AA. en-us Mon, 25 Oct 2021 00:00:00 +0530 Mon, 01 Nov 2021 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414307 The Tribunal partly allowed the appeal against the denial of registration under section 12AA of the Income-tax Act, remanding the matter to the Commissioner for the appellant to provide the necessary expenditure details. Emphasizing compliance with procedural requirements, the Tribunal highlighted the importance of substantiating the genuineness of trust activities. Despite non-compliance, the Tribunal granted the appellant another chance due to challenges posed by the Covid-19 pandemic, stressing adherence to legal principles for registration. The decision underscored the significance of meeting procedural obligations for trusts seeking registration under section 12AA. Case-Laws Income Tax Mon, 25 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414307