https://www.taxtmi.com/caselaws?id=755059 ITAT Ahmedabad allowed trust's appeal against CIT(E)'s rejection of registration under Section 12AB. The tribunal held that provisions of Section 13 can only be invoked during assessment proceedings, not while considering registration applications under Section 12A. CIT(E) was not justified in denying registration by invoking Section 13(1)(b) as these provisions apply only at assessment stage. The matter was restored to CIT(E) for fresh consideration with directions not to reject registration solely on grounds mentioned in the original rejection order. en-us Tue, 02 Jul 2024 00:00:00 +0530 Thu, 04 Jul 2024 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755059 ITAT Ahmedabad allowed trust's appeal against CIT(E)'s rejection of registration under Section 12AB. The tribunal held that provisions of Section 13 can only be invoked during assessment proceedings, not while considering registration applications under Section 12A. CIT(E) was not justified in denying registration by invoking Section 13(1)(b) as these provisions apply only at assessment stage. The matter was restored to CIT(E) for fresh consideration with directions not to reject registration solely on grounds mentioned in the original rejection order. Case-Laws Income Tax Tue, 02 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755059