Tribunal set aside the rejection order of the CIT(E) on the ground that the Commissioner has failed to examine the genuineness of the documents produced before him.
Panchkuva Cloth Merchant Association v. CIT (2021) 190 ITD 1 (Ahd.) (Trib.)
S. 12AA : Procedure for registration-Trust or institution-Failure to examine the documents filed-Matter remanded.