Bilimora Modh Ganchi Samast Panch v. PCIT (2021) 191 ITD 609 (Surat)(Trib.)

S. 12AA : Procedure for registration-Trust or institution-Documentary evidence-Genuineness of activities-Matter remanded. [S. 2(15)]

Held that the assesee had furnished requisite detail and instead of referring all those documentary evidences, Commissioner (E) has  rejected application. Order of CIT(E) was set   aside to  decide in accordance with law.