https://www.taxtmi.com/caselaws?id=458551 The ITAT Raipur allowed the assessee society's appeal challenging rejection of registration under section 12AB. The CIT(E) had denied registration citing lack of charitable activity under section 2(15) and incomplete donor information. The ITAT found the society's activities genuine based on financial records, noting revenue raised no substantive objections except missing donor details. Since additional evidence was provided during appeal proceedings, the ITAT restored the matter to CIT(E) with directions to reconsider the application and grant registration according to law, ensuring reasonable opportunity for the assessee to furnish necessary documentation. en-us Fri, 31 May 2024 00:00:00 +0530 Wed, 06 Nov 2024 17:31:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458551 The ITAT Raipur allowed the assessee society's appeal challenging rejection of registration under section 12AB. The CIT(E) had denied registration citing lack of charitable activity under section 2(15) and incomplete donor information. The ITAT found the society's activities genuine based on financial records, noting revenue raised no substantive objections except missing donor details. Since additional evidence was provided during appeal proceedings, the ITAT restored the matter to CIT(E) with directions to reconsider the application and grant registration according to law, ensuring reasonable opportunity for the assessee to furnish necessary documentation. Case-Laws Income Tax Fri, 31 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458551