The \u00a0assesse trust applied for registration u\/s 12A of the Act . CIT( E ) granted the exemption subject to certain conditions . The assessee challenged then the said order of Commissioner ( E) on the ground that\u00a0 the provisions of the \u00a0Act\u00a0 do not provide\u00a0 for conditional registration u\/s 12A of the\u00a0 Act\u00a0 and in the absence of such provision under the Act CIT(E ) was not justified in imposing conditions upon the assessee. On appeal the Tribunal held that the CIT (E ) has limited role and can call for documents or information or make inquiries . The CIT(E ) cannot decide how and what \u00a0reasons the Registration has to be cancelled , that too\u00a0 at the time of \u00a0Registration . The CIT( E) could not have \u00a0supplemented the conditions \u00a0by laying down conditions at the time of granting the Registration . \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 12AB: Procedure for fresh registration – Commissioner granted the Registration subject to various conditions \u2013 Conditions cannot be imposed as the scheme of the Act does not visualise the conditions imposed by the Commissioner [ S. 2(15)( 11), 12, 12A , 80G 115TD, 115 TF , Foreign Contribution Regulation Act 2010 (FCRA) ]
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