https://www.taxtmi.com/caselaws?id=435043 The Tribunal directed the Commissioner of Income Tax (Exemptions) to grant registration under Section 12AA to the appellant trust from the date of application. The Tribunal found that the Commissioner's rejection was based on assumptions without proper consideration of the trust's charitable activities and documentary evidence. The Tribunal emphasized that the Commissioner should focus on the trust's objectives and genuineness, not assume the role of the Assessing Officer. The appeal was allowed, and the order was pronounced on 20.02.2023. en-us Mon, 20 Feb 2023 00:00:00 +0530 Mon, 05 Feb 2024 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435043 The Tribunal directed the Commissioner of Income Tax (Exemptions) to grant registration under Section 12AA to the appellant trust from the date of application. The Tribunal found that the Commissioner's rejection was based on assumptions without proper consideration of the trust's charitable activities and documentary evidence. The Tribunal emphasized that the Commissioner should focus on the trust's objectives and genuineness, not assume the role of the Assessing Officer. The appeal was allowed, and the order was pronounced on 20.02.2023. Case-Laws Income Tax Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435043