https://www.taxtmi.com/highlights?id=93500 ITAT allowed the appeal and set aside the denial of registration under s.12AB, holding that the Commissioner (Exemptions) exceeded statutory jurisdiction by adjudicating taxability at the registration stage. The court held the CIT(E)'s function under s.12AB is confined to preliminary verification of the trust's objects and genuineness of activities; substantive determinations as to eligibility for exemption and taxability of specific receipts lie within assessment proceedings by the AO. Registration is a facilitative, preliminary step enabling claims under ss.11-12, and may be refused only where objects are non-charitable or activities are shown to be ingenuine. The assessee's activities were found to qualify as general public utility and registration was directed to be granted. en-us Fri, 24 Oct 2025 09:18:30 +0530 Fri, 24 Oct 2025 09:18:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=93500 ITAT allowed the appeal and set aside the denial of registration under s.12AB, holding that the Commissioner (Exemptions) exceeded statutory jurisdiction by adjudicating taxability at the registration stage. The court held the CIT(E)'s function under s.12AB is confined to preliminary verification of the trust's objects and genuineness of activities; substantive determinations as to eligibility for exemption and taxability of specific receipts lie within assessment proceedings by the AO. Registration is a facilitative, preliminary step enabling claims under ss.11-12, and may be refused only where objects are non-charitable or activities are shown to be ingenuine. The assessee's activities were found to qualify as general public utility and registration was directed to be granted. Highlights Income Tax Fri, 24 Oct 2025 09:18:30 +0530 https://www.taxtmi.com/highlights?id=93500