https://www.taxtmi.com/caselaws?id=430416 The Tribunal allowed the appeals filed by the assessee, holding that the Commissioner of Income Tax (Exemptions) could not impose conditions while granting registration under Section 12AB or approval under Section 80G of the Income Tax Act, 1961. The Tribunal emphasized that the CIT's role is limited to verifying the genuineness of activities and compliance with the law, and that the imposition of extraneous conditions exceeded the CIT's jurisdiction. The decision was supported by legislative history, judicial precedents, and the statutory framework, leading to the vacating of the conditions imposed by the CIT(E). en-us Wed, 28 Sep 2022 00:00:00 +0530 Mon, 21 Nov 2022 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430416 The Tribunal allowed the appeals filed by the assessee, holding that the Commissioner of Income Tax (Exemptions) could not impose conditions while granting registration under Section 12AB or approval under Section 80G of the Income Tax Act, 1961. The Tribunal emphasized that the CIT's role is limited to verifying the genuineness of activities and compliance with the law, and that the imposition of extraneous conditions exceeded the CIT's jurisdiction. The decision was supported by legislative history, judicial precedents, and the statutory framework, leading to the vacating of the conditions imposed by the CIT(E). Case-Laws Income Tax Wed, 28 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430416