https://www.taxtmi.com/caselaws?id=778205 ITAT JAIPUR - AT allowed the appeal, setting aside the CIT(E)'s refusal to grant registration under s.12AB/12AA. The Tribunal held that non-registration under the RPT Act is not a bar to income-tax registration, and the AO/CIT(E)'s adverse findings were unsupported: ledger entries, cheque payments, TDS and bills demonstrated genuineness of activities and modest salary outgo; no physical verification was conducted. The CIT(E)'s observations were found baseless or contradictory, and thus insufficient to deny the trust's registration. en-us Wed, 15 Jan 2025 00:00:00 +0530 Thu, 11 Sep 2025 09:58:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778205 ITAT JAIPUR - AT allowed the appeal, setting aside the CIT(E)'s refusal to grant registration under s.12AB/12AA. The Tribunal held that non-registration under the RPT Act is not a bar to income-tax registration, and the AO/CIT(E)'s adverse findings were unsupported: ledger entries, cheque payments, TDS and bills demonstrated genuineness of activities and modest salary outgo; no physical verification was conducted. The CIT(E)'s observations were found baseless or contradictory, and thus insufficient to deny the trust's registration. Case-Laws Income Tax Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778205