Hari Krishna Trust. v. CIT (2023) 203 ITD 58 (Lucknow) (Trib.)

S. 12AA : Procedure for registration-Trust or institution-Denied registration without considering objects and genuineness of activities-Matter remanded to CIT(E) pass de novo order. [S. 253(2)]

 

Assessee-trust filed an application for registration under section 12AA. CIT (E) rejected  application without considering objects and genuineness of activities of assessee. Tribunal held that for granting registration under section 12AA Commissioner (E) has to satisfy himself about objects and genuineness of activities of assessee. Matter is remanded to Commissioner (E) directing him to give finding on charitable objects and genuineness of charitable activities of assessee  and  pass de novo order. (AY. 2019-20)