Section 12AA registration cannot be denied by giving vague reasons

Rastriya Saksharta Mission Innovative Technologies Education, Khesra Vs. CIT (ITAT Delhi) Section 12AA of the I.T. Act provides that ‘Pr.CIT or CIT on receipt of an application for registration of a trust or institution under section 12A, shall after satisfying himself about the objects of the trust or institution and the genuineness of its activities, shall pass an order in writing registering the trust or institution, shall, if not so satisfied, pass the order in writing refusing to register the trust or institution.’ Therefore, according to the above provisions, at the time of grant of ...