https://www.taxtmi.com/caselaws?id=309804 The Income Tax Appellate Tribunal (ITAT) allowed the appeal of an assessee engaged in charitable activities against the rejection of registration under section 12AA by the Commissioner of Income Tax (Exemptions). The ITAT emphasized the importance of natural justice and procedural fairness, setting aside the decision and directing the CIT(E) to reconsider after providing adequate hearing opportunities to the appellant. The decision underscored the significance of adherence to principles of natural justice in administrative proceedings, ensuring parties are given fair chances to present their case and provide necessary documentation for a just determination. en-us Mon, 02 Jan 2023 00:00:00 +0530 Thu, 21 Sep 2023 17:25:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309804 The Income Tax Appellate Tribunal (ITAT) allowed the appeal of an assessee engaged in charitable activities against the rejection of registration under section 12AA by the Commissioner of Income Tax (Exemptions). The ITAT emphasized the importance of natural justice and procedural fairness, setting aside the decision and directing the CIT(E) to reconsider after providing adequate hearing opportunities to the appellant. The decision underscored the significance of adherence to principles of natural justice in administrative proceedings, ensuring parties are given fair chances to present their case and provide necessary documentation for a just determination. Case-Laws Income Tax Mon, 02 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309804