https://www.taxtmi.com/caselaws?id=427408 Rejection of charitable registration under sections 12A/12AA was not finally sustained because the factual objections needed proper verification and appreciation. The Tribunal noted that issues such as alleged benefit to office-bearers, genuineness of expenses and advances, common address with a connected firm, the character of activities, and non-registration of the lease deed required fresh examination. It therefore remanded the matter to the competent authority for reconsideration on the existing and any further material, after giving the assessee due opportunity of hearing. en-us Tue, 06 Sep 2022 00:00:00 +0530 Thu, 08 Sep 2022 07:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427408 Rejection of charitable registration under sections 12A/12AA was not finally sustained because the factual objections needed proper verification and appreciation. The Tribunal noted that issues such as alleged benefit to office-bearers, genuineness of expenses and advances, common address with a connected firm, the character of activities, and non-registration of the lease deed required fresh examination. It therefore remanded the matter to the competent authority for reconsideration on the existing and any further material, after giving the assessee due opportunity of hearing. Case-Laws Income Tax Tue, 06 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427408