While processing application u/s. 12AA of the Act Commissioner should not act as an Assessing Authority

CIT Versus Baba Deep Singh Educational Society (P & H High Court)-  Jurisdiction of the Commissioner at the stage of processing application under Section 12AA of the Act is limited regarding whether the activities are genuine and in consonance with the objects of the trust or institution and where education is being imparted as per the rules and the factum of the establishment and running of schools is not disputed the same was a genuine activity and the enquiry regarding genuineness of the activities cannot be stretched beyond this. In view of above facts and circumstances, it would be ...