https://www.taxtmi.com/caselaws?id=448459 ITAT Delhi remanded the matter to AO after CIT(E) rejected registration u/s 12AA for lack of proof regarding genuineness of society's activities involving medicine sales and charity work. The tribunal directed AO to reconsider documents including financial statements for period ending 31/03/2019, citing SC precedent in PCIT vs. Ahmedabad Urban Development Authority case. Appeal was partly allowed for statistical purposes, requiring fresh examination of registration application with proper consideration of submitted evidence. en-us Wed, 17 Jan 2024 00:00:00 +0530 Fri, 19 Jan 2024 08:50:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448459 ITAT Delhi remanded the matter to AO after CIT(E) rejected registration u/s 12AA for lack of proof regarding genuineness of society's activities involving medicine sales and charity work. The tribunal directed AO to reconsider documents including financial statements for period ending 31/03/2019, citing SC precedent in PCIT vs. Ahmedabad Urban Development Authority case. Appeal was partly allowed for statistical purposes, requiring fresh examination of registration application with proper consideration of submitted evidence. Case-Laws Income Tax Wed, 17 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448459