Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Cancellation of registration under section 12A was challenged on grounds that the assessing officer treated non maintenance of books for business incidental to objects (clause (b) of the Explanation to section 12AB(4)) as the ground without issuing a show cause notice or hearing. The tribunal found clause (b) distinct from clause (e) (activity not genuine) and held absence of opportunity prejudicial; it admitted additional evidence sought by the assessee and set aside the cancellation order for de novo adjudication by the CIT(E) after considering the newly filed evidence. Appeal partly allowed and remand ordered.
Cancellation of registration under section 12A was challenged on grounds that the assessing officer treated non maintenance of books for business incidental to objects (clause (b) of the Explanation to section 12AB(4)) as the ground without issuing a show cause notice or hearing. The tribunal found clause (b) distinct from clause (e) (activity not genuine) and held absence of opportunity prejudicial; it admitted additional evidence sought by the assessee and set aside the cancellation order for de novo adjudication by the CIT(E) after considering the newly filed evidence. Appeal partly allowed and remand ordered.
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