https://www.taxtmi.com/caselaws?id=355945 The Tribunal allowed the appeal by the Commissioner of Income Tax (Exemptions), Chandigarh, challenging the denial of registration to the assessee trust under section 12AA of the Income Tax Act, 1961. The Tribunal found the refusal of registration procedurally deficient as the trust was not provided with a proper opportunity of hearing before the decision. The impugned order was set aside, and the competent authority was directed to reconsider the application in accordance with the law, emphasizing the necessity of a reasonable opportunity of hearing before refusing registration. The Tribunal's decision was based on the principles outlined in the case law of CIT(E) v. Ameliorating India. en-us Fri, 16 Feb 2018 00:00:00 +0530 Thu, 22 Feb 2018 06:36:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355945 The Tribunal allowed the appeal by the Commissioner of Income Tax (Exemptions), Chandigarh, challenging the denial of registration to the assessee trust under section 12AA of the Income Tax Act, 1961. The Tribunal found the refusal of registration procedurally deficient as the trust was not provided with a proper opportunity of hearing before the decision. The impugned order was set aside, and the competent authority was directed to reconsider the application in accordance with the law, emphasizing the necessity of a reasonable opportunity of hearing before refusing registration. The Tribunal's decision was based on the principles outlined in the case law of CIT(E) v. Ameliorating India. Case-Laws Income Tax Fri, 16 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355945