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of <h1>Reconsideration ordered for permanent registration under section 12AB after premature rejection based on 10AC validity</h1> <h3>Kalyan Versus CIT (Exemptions), Kolkata</h3> Kalyan Versus CIT (Exemptions), Kolkata - TMI Assessee filed application under section 12A(1)(ac)(iii) in Form 10AB seeking permanent registration under section 12AB; CIT(Exemptions) rejected it as premature because an earlier order in Form 10AC remained valid till AY 2026-27. Assessee contended compliance with Rule 17A, submission of requisite documents and conditions of section 12AB(1)(b)(i). Revenue supported the CIT(E) decision. Tribunal, after perusal and hearing, found the matter required fresh consideration and directed the CIT(E) 'to reconsider the application of assessee for permanent registration filed u/s 12AB of the Act in accordance with law after giving necessary opportunity of being heard to the assessee.' Appeal was allowed 'for statistical purposes.'
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