https://www.taxtmi.com/caselaws?id=431052 The appeal was delayed by 73 days due to the COVID-19 pandemic, but the delay was condoned. The denial of registration under section 12AA(1)(b)(ii) was challenged by the assessee, arguing that the rejection was unjustified. The Tribunal emphasized the need for specific findings on the objectives and activities of the society. The non-filing of the income return for the relevant year was noted, but the Tribunal directed a fresh examination to assess the genuineness of the activities. Ultimately, the appeal was allowed for statistical purposes, stressing the importance of a thorough examination by the authorities. en-us Wed, 28 Sep 2022 00:00:00 +0530 Mon, 05 Dec 2022 09:00:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431052 The appeal was delayed by 73 days due to the COVID-19 pandemic, but the delay was condoned. The denial of registration under section 12AA(1)(b)(ii) was challenged by the assessee, arguing that the rejection was unjustified. The Tribunal emphasized the need for specific findings on the objectives and activities of the society. The non-filing of the income return for the relevant year was noted, but the Tribunal directed a fresh examination to assess the genuineness of the activities. Ultimately, the appeal was allowed for statistical purposes, stressing the importance of a thorough examination by the authorities. Case-Laws Income Tax Wed, 28 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431052