https://www.taxtmi.com/caselaws?id=394714 The appeal was allowed for statistical purposes, emphasizing the importance of procedural fairness in registration matters under the Income Tax Act. The rejection of the application for registration under section 12AA was deemed lacking in natural justice due to the failure to provide the assessee with an opportunity to respond to the Inspector's report. The Tribunal emphasized the need for transparency and fairness in the adjudication process, remanding the matter back to the Ld. CIT(Exemption) for a fresh decision, with instructions to provide the assessee with any documents or reports used against them and an opportunity to present their case. en-us Wed, 12 Feb 2020 00:00:00 +0530 Wed, 22 Apr 2020 12:00:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394714 The appeal was allowed for statistical purposes, emphasizing the importance of procedural fairness in registration matters under the Income Tax Act. The rejection of the application for registration under section 12AA was deemed lacking in natural justice due to the failure to provide the assessee with an opportunity to respond to the Inspector's report. The Tribunal emphasized the need for transparency and fairness in the adjudication process, remanding the matter back to the Ld. CIT(Exemption) for a fresh decision, with instructions to provide the assessee with any documents or reports used against them and an opportunity to present their case. Case-Laws Income Tax Wed, 12 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394714