https://www.taxtmi.com/caselaws?id=423283 The Tribunal set aside the denial of registration under section 12A of the Income Tax Act, directing the registration of the assessee as a charitable institution. Similarly, the denial of recognition under section 80G was overturned, instructing the CIT(E) to grant recognition to the assessee. The Tribunal emphasized that physical books of account and vouchers were not mandatory for registration and recognition. The Assessing Officer was reminded to verify compliance during assessment proceedings despite the granted registrations. en-us Wed, 01 Jun 2022 00:00:00 +0530 Fri, 03 Jun 2022 08:28:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423283 The Tribunal set aside the denial of registration under section 12A of the Income Tax Act, directing the registration of the assessee as a charitable institution. Similarly, the denial of recognition under section 80G was overturned, instructing the CIT(E) to grant recognition to the assessee. The Tribunal emphasized that physical books of account and vouchers were not mandatory for registration and recognition. The Assessing Officer was reminded to verify compliance during assessment proceedings despite the granted registrations. Case-Laws Income Tax Wed, 01 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423283