https://www.taxtmi.com/caselaws?id=754257 Ex parte rejection of charitable registration under section 12AB and approval under section 80G(5) was not sustained where the Tribunal considered that a further opportunity was needed to ensure fairness in the decision-making process, and the applications were remitted for fresh consideration. The email delivery record showed service of notice, so the denial of service was incorrect, but the matter was still restored so the assessee could explain the material on record. A misleading affidavit was treated seriously and attracted costs, though it did not bar reconsideration of the registration and approval requests. en-us Wed, 20 Mar 2024 00:00:00 +0530 Wed, 19 Jun 2024 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754257 Ex parte rejection of charitable registration under section 12AB and approval under section 80G(5) was not sustained where the Tribunal considered that a further opportunity was needed to ensure fairness in the decision-making process, and the applications were remitted for fresh consideration. The email delivery record showed service of notice, so the denial of service was incorrect, but the matter was still restored so the assessee could explain the material on record. A misleading affidavit was treated seriously and attracted costs, though it did not bar reconsideration of the registration and approval requests. Case-Laws Income Tax Wed, 20 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754257