CIT(E) Cannot Act Merely on AO’s Recommendation – Independent Satisfaction Mandatory for Grant or Rejection of U/s 12AB Registration

Shri Gurushanthi Dhama Charitable Trust Vs CIT (Exemptions) (ITAT Bangalore) CIT(E) Cannot Act Merely on AO’s Recommendation – Independent Satisfaction Mandatory for Grant or Rejection of U/s 12AB Registration The Bangalore ITAT held that the CIT(Exemptions) cannot reject registration under Section 12AB merely because the Jurisdictional Assessing Officer (JAO) or Range Head has not recommended the case. The Tribunal emphasized that the statute requires the CIT(E) to independently examine the objects of the trust, genuineness of activities, and compliance with applicable laws before arr...