ITAT Holds Powers Comparable to CIT for Trust Registration u/s 12AA, Requires Remand for New Evidence.

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....Grant of registration to a Trust u/s 12AA - The power of the ITAT are co-extensive with the power of the CIT U/s 12AA - However the said power is not to be exercised as a matter of course and that remand to the CIT is to be made where the ITAT records a divergent view on the basis of material which has been filed before the Appellate Tribunal for the first time.....