Examining application of income towards charitable objects while granting registration U/s. 12A not permitted

Bhartiya Kisan Sangh Sewa Niketan Vs. CIT (ITAT Delhi) Though assessee society essentially involved in upliftment of farmers by way of providing them various facilities and protecting their interests at the national level, however, necessary details were very much submitted vide submission in response to query of CIT(E). At the stage of granting registration under section 12A the learned Commissioner (Exemptions) has required to see the objects of society and not required to examine on the application of income which will have to be undertaken by the assessing officer (AO) on a year to year ba...