https://www.taxtmi.com/caselaws?id=417853 The appeal was filed against the rejection of the assessee's application for registration under section 12A of the Income Tax Act. The Tribunal found that the rejection was primarily due to the lack of registration under section 12A, leading to incorrect filings and non-compliance with statutory requirements. The Tribunal remitted the matter back to the lower authority for a fresh order, emphasizing the need to consider both the objects and activities of the assessee during the registration process. The appeal was allowed for statistical purposes, stressing the importance of adherence to statutory requirements and fair hearings for all parties involved. en-us Thu, 20 Jan 2022 00:00:00 +0530 Thu, 03 Feb 2022 07:35:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417853 The appeal was filed against the rejection of the assessee's application for registration under section 12A of the Income Tax Act. The Tribunal found that the rejection was primarily due to the lack of registration under section 12A, leading to incorrect filings and non-compliance with statutory requirements. The Tribunal remitted the matter back to the lower authority for a fresh order, emphasizing the need to consider both the objects and activities of the assessee during the registration process. The appeal was allowed for statistical purposes, stressing the importance of adherence to statutory requirements and fair hearings for all parties involved. Case-Laws Income Tax Thu, 20 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417853