Examining fulfilment of conditions at the time of registration u/s 12AA is unjustified

Sanatan Dharam Sabha Durga Bhawan Vs CIT (Exemption) (ITAT Delhi) ITAT Held that at the stage of granting registration u/s. 12AA of Income Tax  Act, 1961 CIT cannot examine whether the conditions for availing exemptions under Section 11 of the act are fulfilled or not. Facts- The assessee is a society registered with Registrar of Societies. Claiming that the objects of the society are of charitable and religious nature, assessee applied for registration under Section 12A of the Act. After considering the submissions of the applicant-society and material available on record, learned Commission...