https://www.taxtmi.com/caselaws?id=753807 ITAT Chandigarh allowed the assessee's appeal against rejection of registration under Section 12A(1)(ac)(iii). The tribunal held that merely uploading hearing notices on the Income Tax e-portal does not constitute effective service under Section 282 of the Income Tax Act, constituting denial of natural justice. Following the precedent in Munjal BSU Centre case, the tribunal ruled that proper communication of notices must comply with Section 282(1) and Rule 127(1) provisions. The matter was restored to CIT(E) for fresh consideration with proper opportunity of hearing. en-us Tue, 02 Apr 2024 00:00:00 +0530 Mon, 10 Jun 2024 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753807 ITAT Chandigarh allowed the assessee's appeal against rejection of registration under Section 12A(1)(ac)(iii). The tribunal held that merely uploading hearing notices on the Income Tax e-portal does not constitute effective service under Section 282 of the Income Tax Act, constituting denial of natural justice. Following the precedent in Munjal BSU Centre case, the tribunal ruled that proper communication of notices must comply with Section 282(1) and Rule 127(1) provisions. The matter was restored to CIT(E) for fresh consideration with proper opportunity of hearing. Case-Laws Income Tax Tue, 02 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753807