https://www.taxtmi.com/caselaws?id=753919 The ITAT Surat allowed the appeal against CIT(E)'s rejection of registration application under sections 12A/12AB. The assessee had filed Form 10AB with required documents including trust deed, registration certificate, audit report, and activity details. CIT(E) rejected the application as the assessee failed to respond to show cause notice dated 23/09/2023. ITAT held that since substantial rights were involved and the assessee had furnished prima facie requisite details, they deserved another opportunity for merit consideration. The matter was remanded to CIT(E) for fresh examination of objects and activities in accordance with law. en-us Mon, 13 May 2024 00:00:00 +0530 Wed, 18 Dec 2024 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753919 The ITAT Surat allowed the appeal against CIT(E)'s rejection of registration application under sections 12A/12AB. The assessee had filed Form 10AB with required documents including trust deed, registration certificate, audit report, and activity details. CIT(E) rejected the application as the assessee failed to respond to show cause notice dated 23/09/2023. ITAT held that since substantial rights were involved and the assessee had furnished prima facie requisite details, they deserved another opportunity for merit consideration. The matter was remanded to CIT(E) for fresh examination of objects and activities in accordance with law. Case-Laws Income Tax Mon, 13 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753919