Sec. 11 of Income Tax Act, 1961— Exemption — CIT (E) has unnecessarily enlarged the scope of the mandate to be exercised by him at the time of grant of registration u/s 12AA and he has gone into an all together different consideration for grant of registration whereas he was only to consider whether the objects and the activities were genuine were not, thus, the observation of the CIT (E) that since no activities were carried out, the registration cannot be granted, does not hold good, therefore, order of CIT (E) was set aside by holding that CIT (E) has dismissed the application for registration without any justifiable reason and by considering completely irrelevant factors. - SOUTH INDIA CLUB V/s CIT - [2020] 28 ITCD Online 042 (ITAT-DELHI)