Charitable Trust Registration – CIT cannot amend Section 12A Provisions

Bai Navajbai Tata Zoroastrian Girls School Vs CIT  (ITAT Mumbai) While looking at the scheme of Section 12AB, there is a limited role that the learned Commissioner could have played under section 12AB(1). It was open to him to “call for such documents or information from the trust or institution or make such inquiries as he thinks necessary in order to satisfy himself about—(A) the genuineness of activities of the trust or institution; and (B) the compliance of such requirements of any other law for the time being in force by the trust or institution as are material for the purpose of ach...