At registration stage CIT not supposed to examine Nature of Activities

CIT (E), while considering an application for registration under Section 12AA, is not supposed to examine “whether applicant is entitled for certain exemptions under Section 11 or 12 or not” since that is within the jurisdiction of Assessing Authority and not CIT (E). Reliance is placed on the judgements of certain High Courts which, in brief, we may discuss hereinafter. First decision in the line is this Court’s judgement in Fifth Generation Education Society Versus Commissioner of Income Tax (1990) 185 ITR 634 (All) wherein it has been said that at the stage of considering application...