https://www.taxtmi.com/caselaws?id=386285 The rejection of registration under section 12A of the Income Tax Act was set aside and the case remanded for a fresh decision. The appellant was not given a reasonable opportunity to be heard before the refusal, violating principles of natural justice. The society must provide necessary details for reevaluation, failing which adverse inferences may be drawn. The Commissioner is empowered to consider all issues for proper adjudication. The appeal was allowed for statistical purposes, stressing the importance of a fair and just process in registration decisions. en-us Fri, 14 Jun 2019 00:00:00 +0530 Thu, 26 Sep 2019 06:56:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386285 The rejection of registration under section 12A of the Income Tax Act was set aside and the case remanded for a fresh decision. The appellant was not given a reasonable opportunity to be heard before the refusal, violating principles of natural justice. The society must provide necessary details for reevaluation, failing which adverse inferences may be drawn. The Commissioner is empowered to consider all issues for proper adjudication. The appeal was allowed for statistical purposes, stressing the importance of a fair and just process in registration decisions. Case-Laws Income Tax Fri, 14 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386285