Before start of an activity CIT cannot question genuineness of the same to deny registration u/s. 12AA

HIGH COURT OF GUJARAT Commissioner of Income-tax Versus Kutchi Dasa Oswal Moto Pariwar Ambama Trust Tax Appeal No. 918 of 2011 December 10, 2012 ORDER Akil Kureshi, J. Revenue is in appeal against the judgment of the Income Tax Appellate Tribunal, Rajkot Bench [“Tribunal” for short] raising following question for our consideration :- “Whether the Appellate Tribunal is right in law and on facts in directing to allow assessee’s application for registration u/s. 12A of the Act ?” 2. Brief facts stated are as under :- 3. The respondent-assessee had m...