https://www.taxtmi.com/caselaws?id=761177 ITAT Raipur allowed the appeal against CIT(E)'s rejection of registration under section 12AB. The tribunal found that CIT(E) failed to examine the genuineness of the trust's charitable objects and activities, focusing only on incomplete compliance documentation. Since no adverse comments were made regarding the trust's charitable nature or genuineness of activities, the matter was remanded to CIT(E) with directions to re-examine the application and make express findings on the trust's objects and activities' eligibility for registration. en-us Fri, 25 Oct 2024 00:00:00 +0530 Tue, 05 Nov 2024 19:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761177 ITAT Raipur allowed the appeal against CIT(E)'s rejection of registration under section 12AB. The tribunal found that CIT(E) failed to examine the genuineness of the trust's charitable objects and activities, focusing only on incomplete compliance documentation. Since no adverse comments were made regarding the trust's charitable nature or genuineness of activities, the matter was remanded to CIT(E) with directions to re-examine the application and make express findings on the trust's objects and activities' eligibility for registration. Case-Laws Income Tax Fri, 25 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761177