https://www.taxtmi.com/caselaws?id=768185 Rejection of registration under section 12AB was set aside where the assessee had placed memorandum, registrations, financial statements, activity notes, journal agreement, grant details and other supporting material, but the authority did not properly consider that evidence or the assessee's explanation. The appellate record indicated that the issue of charitable character and alleged commercial activity had not been examined in a meaningful manner. In these circumstances, the matter was remitted for fresh adjudication after proper appreciation of the record and a meaningful opportunity of hearing, leaving the registration question open for reconsideration in accordance with law. en-us Fri, 28 Mar 2025 00:00:00 +0530 Wed, 02 Apr 2025 08:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768185 Rejection of registration under section 12AB was set aside where the assessee had placed memorandum, registrations, financial statements, activity notes, journal agreement, grant details and other supporting material, but the authority did not properly consider that evidence or the assessee's explanation. The appellate record indicated that the issue of charitable character and alleged commercial activity had not been examined in a meaningful manner. In these circumstances, the matter was remitted for fresh adjudication after proper appreciation of the record and a meaningful opportunity of hearing, leaving the registration question open for reconsideration in accordance with law. Case-Laws Income Tax Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768185