https://www.taxtmi.com/caselaws?id=780138 ITAT CHENNAI - AT allowed the appeal, holding that the CIT(E)'s power under section 12AB is confined to preliminary verification of the trust's objects and genuineness of activities. The tribunal found that the CIT(E) exceeded jurisdiction by probing taxability of specific receipts at the registration stage. Determinations about exemption eligibility and taxability must be made by the AO in assessment proceedings. The trust's activities were held to qualify as general public utility under section 2(15), and registration refusal was quashed. en-us Mon, 22 Sep 2025 00:00:00 +0530 Fri, 24 Oct 2025 09:18:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780138 ITAT CHENNAI - AT allowed the appeal, holding that the CIT(E)'s power under section 12AB is confined to preliminary verification of the trust's objects and genuineness of activities. The tribunal found that the CIT(E) exceeded jurisdiction by probing taxability of specific receipts at the registration stage. Determinations about exemption eligibility and taxability must be made by the AO in assessment proceedings. The trust's activities were held to qualify as general public utility under section 2(15), and registration refusal was quashed. Case-Laws Income Tax Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780138