AdvertisementNational Skills Foundation of India Vs CIT (Exemption) (ITAT Delhi) Delhi ITAT: At Registration Stage, CIT(E) Must Examine Objects and Genuineness of Activities-Rejection of U/s 12AB & 80G Applications Set Aside The Delhi ITAT set aside the rejection of the National Skills Foundation of India’s applications for registration under Section 12AB and approval under Section 80G, holding that the Commissioner (Exemptions) must confine the enquiry at the registration stage to the charitable objects of the institution and the genuineness of its activities. The matter was restored to the CIT(...