Refusal of registration was set aside with the observation to verify that whether the objectives of the assessee trust are charitable in nature and activities carried out are genuine during the year for which the registration is sought for by the assessee society in the light of evidences prima facie relevant, for the year under consideration for the purpose of grant of registration. Matter remanded.
Baba Banda Bahadur Memorial and Educational Society v. CIT(E) (2021) 213 TTJ 10(UR) / (2022) 192 ITD 333 (Amritsar)(Trib.)
S. 12AA : Procedure for registration-Trust or institution-Directed to decide application afresh, after verifying whether objectives of assessee trust were charitable in nature and whether activities carried out were genuine during year for which registration was sought-Matter remanded. [S. 2(15), 11]