Assessment u/s 11 - registration u/s 12AA - Charitable activity ...

Charitable Entity Registration Approved: CIT(E) Focuses Only on Objective Genuineness, Not Activities, u/s 12AA.

August 13, 2021

Case Laws Income Tax AT

Assessment u/s 11 - registration u/s 12AA - Charitable activity u/s 2(15) - CIT(E) is not required to look into the activities at the stage of registration, which can be well taken care of by the AO during the assessment proceedings and at this stage, only genuineness of the objects has to be examined by the ld. CIT(E) which he has not disputed in this case. - Registration directed to be granted - AT

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Assessment u/s 11 - registration u/s 12AA - Charitable activity ...

Charitable Entity Registration Approved: CIT(E) Focuses Only on Objective Genuineness, Not Activities, u/s 12AA.

August 13, 2021

Case Laws Income Tax AT

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