https://www.taxtmi.com/caselaws?id=778151 ITAT Chennai - AT set aside the CIT(E)'s rejection of the application for registration under section 12AB, finding the CIT(E)'s conclusion-that the assessee merely supplied employees to a CSR contributor-rested on suspicion and surmise. The tribunal noted documentary evidence of charitable activities (village road and school building works) submitted by the assessee. The matter is remitted to the CIT(E) for fresh examination of activities and expenditures in light of the records. en-us Mon, 11 Aug 2025 00:00:00 +0530 Thu, 11 Sep 2025 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778151 ITAT Chennai - AT set aside the CIT(E)'s rejection of the application for registration under section 12AB, finding the CIT(E)'s conclusion-that the assessee merely supplied employees to a CSR contributor-rested on suspicion and surmise. The tribunal noted documentary evidence of charitable activities (village road and school building works) submitted by the assessee. The matter is remitted to the CIT(E) for fresh examination of activities and expenditures in light of the records. Case-Laws Income Tax Mon, 11 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778151