https://www.taxtmi.com/caselaws?id=355945 Refusal of registration under section 12AA requires the competent authority to satisfy itself about the trust's objects and genuineness and to give the applicant a reasonable opportunity of being heard on the grounds proposed for refusal. Processing notices or clarifications through another officer of the same office does not by itself invalidate the proceedings, as official acts carry a presumption of regularity. However, where the assessee is not specifically heard on the ground that ultimately forms the basis of refusal, the order is procedurally unsustainable and the matter must be remitted for fresh consideration without any finding on entitlement. 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 Refusal of registration under section 12AA requires the competent authority to satisfy itself about the trust's objects and genuineness and to give the applicant a reasonable opportunity of being heard on the grounds proposed for refusal. Processing notices or clarifications through another officer of the same office does not by itself invalidate the proceedings, as official acts carry a presumption of regularity. However, where the assessee is not specifically heard on the ground that ultimately forms the basis of refusal, the order is procedurally unsustainable and the matter must be remitted for fresh consideration without any finding on entitlement. Case-Laws Income Tax Fri, 16 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355945