Matter resorted back to prove genuineness of activities via-a-vis application for registration u/s 12AB

World welfare Health Federation Vs CIT (ITAT Jaipur)

ITAT Jaipur restored the matter back to CIT(E) as application for registration u/s. 12AB of the Income Tax Act was rejected solely due to alleged non-genuineness of the activities as charitable nature of activities of assessee not disputed.

Facts- The assessee, World Welfare Health Federation, filed an application in Form No. 10AB seeking registration u/s. 12AB of the Income Tax Act, 1961. Thereafter, a letter/ notice wa

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