https://www.taxtmi.com/caselaws?id=429151 The Tribunal held that the Principal Commissioner of Income Tax (PCIT) does not have the authority to impose conditions on the registration granted under section 12AB of the Income Tax Act to charitable trusts. The conditions imposed were deemed legally unsustainable, as the assessment of compliance lies with the Assessing Officer during assessment proceedings. Relying on precedent, the Tribunal allowed the appeals, setting aside the conditions and making the registration under section 12A absolute without additional requirements. The judgment was pronounced by the Tribunal on 25.08.2022. en-us Thu, 25 Aug 2022 00:00:00 +0530 Wed, 19 Oct 2022 09:06:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429151 The Tribunal held that the Principal Commissioner of Income Tax (PCIT) does not have the authority to impose conditions on the registration granted under section 12AB of the Income Tax Act to charitable trusts. The conditions imposed were deemed legally unsustainable, as the assessment of compliance lies with the Assessing Officer during assessment proceedings. Relying on precedent, the Tribunal allowed the appeals, setting aside the conditions and making the registration under section 12A absolute without additional requirements. The judgment was pronounced by the Tribunal on 25.08.2022. Case-Laws Income Tax Thu, 25 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429151