Tribunal held that the Commissioner has not given a specific findings on genuineness of activities carried on by Trust. Matter remanded to Commissioner for re adjudication for and to pass a speaking order.
Shree Govindanand Shreeram Mandir v. CIT(E ) (2020) 82 ITR 3 (SN)(Pune) (Trib)
S. 12AA : Procedure for registration –Trust or institution- No specific findings on genuineness of activities carried on by Trust- Matter remanded to Commissioner for re adjudication [ S. 2(15), 11 ]