Income Tax Dept Cannot Reassess Genuineness of Activities If Registration Under Section 12AA Is Valid: Chhattisgarh High Court

The Chhattisgarh High Court has ruled that once a society is registered under Section 12AA of the Income Tax Act, 1961, the Income Tax Department cannot conduct a further inquiry into the genuineness or charitable nature of its activities for the purpose of granting approval under Section 80G. The Court dismissed an appeal filed by

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