Radha Madhav Nishkam Seva Samiti v. CIT (2024) 205 ITD 232 (Delhi)(Trib.)

S. 12AA : Procedure for registration-Trust or institution-Produced numerous documents under Rule 29 and also produced financials statements for relevant period-Matter remanded back for consideration afresh.

Assessee-society applied for registration under section 12AA. Commissioner (E) rejected registration application on ground that genuineness of activity undertaken by society i.e., selling of medicines or charity activities had not been proved. On appeal the Tribunal held that  the  assessee had produced numerous documents under rule 29 of Income-tax Appellate Tribunal Rules and also produced financials for period ending on 31-3-2019. Matter remanded back for consideration of documents produced by assessee. (AY. 2019-20)

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