https://www.taxtmi.com/caselaws?id=456231 An application for registration under section 12AB cannot be rejected on an unverified assumption of incomplete disclosure where the record indicates that the required particulars and supporting documents were uploaded. The assessee showed substantial compliance, and the Revenue failed to effectively dispute that factual position. Rejection without proper scrutiny of the record was unsustainable, so the matter required fresh examination with a reasonable opportunity of hearing. The rejection order was therefore set aside and the application remitted to the Commissioner for reconsideration in accordance with law and natural justice. en-us Wed, 27 Sep 2023 00:00:00 +0530 Mon, 08 Jul 2024 20:19:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456231 An application for registration under section 12AB cannot be rejected on an unverified assumption of incomplete disclosure where the record indicates that the required particulars and supporting documents were uploaded. The assessee showed substantial compliance, and the Revenue failed to effectively dispute that factual position. Rejection without proper scrutiny of the record was unsustainable, so the matter required fresh examination with a reasonable opportunity of hearing. The rejection order was therefore set aside and the application remitted to the Commissioner for reconsideration in accordance with law and natural justice. Case-Laws Income Tax Wed, 27 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456231