https://www.taxtmi.com/caselaws?id=768678 ITAT Mumbai allowed the appeal and set aside CIT(E)'s order rejecting permanent registration under sections 12AB and 80G. The tribunal held that existence of objects for activities outside India cannot deny registration under section 12AB, as section 11 is merely a computation provision and not "any other law" requiring compliance. The tribunal found that application of income outside India does not constitute "specified violation" under section 12AB(4). Regarding insufficient evidence of activities, the tribunal admitted additional evidence and remanded the matter to CIT(E) for fresh consideration, directing proper evaluation of the assessee's documentation and activities in accordance with natural justice principles. en-us Wed, 02 Apr 2025 00:00:00 +0530 Fri, 11 Apr 2025 08:40:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768678 ITAT Mumbai allowed the appeal and set aside CIT(E)'s order rejecting permanent registration under sections 12AB and 80G. The tribunal held that existence of objects for activities outside India cannot deny registration under section 12AB, as section 11 is merely a computation provision and not "any other law" requiring compliance. The tribunal found that application of income outside India does not constitute "specified violation" under section 12AB(4). Regarding insufficient evidence of activities, the tribunal admitted additional evidence and remanded the matter to CIT(E) for fresh consideration, directing proper evaluation of the assessee's documentation and activities in accordance with natural justice principles. Case-Laws Income Tax Wed, 02 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768678