Grant of registration u/s 12AA - apparently the Ld. CIT ...
Commissioner Errs by Denying Section 12AA Registration Without Verifying Genuineness of Activities; Proper Procedure Overlooked.
May 26, 2020
Case Laws Income Tax AT
Grant of registration u/s 12AA - apparently the Ld. CIT (Exemptions) was having doubts regarding the genuineness of the activities but instead of having the same verified, he chose to straightway refuse the grant of registration. This was not correct. If the Ld. CIT (Exemptions) was having any kind of doubts, he should have got the same verified.
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