https://www.taxtmi.com/caselaws?id=377965 The Appellate Tribunal ITAT Bangalore allowed the appeal filed by a charitable institution against the rejection of its application for registration under section 12A of the Income-tax Act, 1961 by the CIT(Exemptions). The Tribunal found that the assessee was not given a proper opportunity to be heard by the CIT(E) due to delayed receipt of the show cause notice, leading to procedural unfairness. Consequently, the Tribunal set aside the CIT(E)'s decision and directed a reevaluation of the registration application to ensure the assessee's right to a fair hearing was upheld. This case underscores the importance of procedural fairness and adherence to principles of natural justice in legal proceedings. en-us Wed, 27 Feb 2019 00:00:00 +0530 Fri, 05 Apr 2019 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377965 The Appellate Tribunal ITAT Bangalore allowed the appeal filed by a charitable institution against the rejection of its application for registration under section 12A of the Income-tax Act, 1961 by the CIT(Exemptions). The Tribunal found that the assessee was not given a proper opportunity to be heard by the CIT(E) due to delayed receipt of the show cause notice, leading to procedural unfairness. Consequently, the Tribunal set aside the CIT(E)'s decision and directed a reevaluation of the registration application to ensure the assessee's right to a fair hearing was upheld. This case underscores the importance of procedural fairness and adherence to principles of natural justice in legal proceedings. Case-Laws Income Tax Wed, 27 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377965