The Tribunal held that the assessee was required to provide all details regarding constitution of its members, funds received and utilised towards charitable activities, since inception of the society. Since all the details had not been examined by the Commissioner, the order of the Commissioner was set aside with the direction to decide afresh on verification of the objects and the genuineness of the activities in accordance with the law in the light of the documents which the assessee is required to submit before him.( AY.2017-18)
Mariam Education Society v. CIT(E) (2020) 80 ITR 380 ( Delhi) (Trib)
S. 12AA : Procedure for registration –Trust or institution- Commissioner is directed to decide a fresh on verification of objects and genuineness of activities in accordance with Law in light of documents which assessee is required to submit before him. [ S.2(15) , 11 ]