https://www.taxtmi.com/caselaws?id=417114 The appeals, delayed by 44 days due to the COVID-19 pandemic, were admitted for adjudication on merits by the Tribunal. The rejection of the application seeking registration under section 12AA was set aside for a fresh examination by the CIT(E) based on the need to consider the genuineness of the trust's charitable objects and proposed activities. The application for registration under section 80G was also remanded for reconsideration following the decision on section 12AA. Both appeals were allowed for statistical purposes, providing the assessee with a reasonable opportunity. en-us Mon, 15 Nov 2021 00:00:00 +0530 Sat, 15 Jan 2022 08:49:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417114 The appeals, delayed by 44 days due to the COVID-19 pandemic, were admitted for adjudication on merits by the Tribunal. The rejection of the application seeking registration under section 12AA was set aside for a fresh examination by the CIT(E) based on the need to consider the genuineness of the trust's charitable objects and proposed activities. The application for registration under section 80G was also remanded for reconsideration following the decision on section 12AA. Both appeals were allowed for statistical purposes, providing the assessee with a reasonable opportunity. Case-Laws Income Tax Mon, 15 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417114