https://www.taxtmi.com/caselaws?id=456538 ITAT Raipur allowed the appeal and restored the matter to CIT(Exemption) for fresh consideration of registration under sections 12AB and 80G. The assessee was denied registration for non-compliance in submitting required documents despite three opportunity letters. The assessee claimed non-receipt of communications due to missing registered email ID in notices. ITAT found merit in this claim, noting the registered email ID was absent from notice copies. Following precedent, the tribunal ruled that in fairness, the application should be reconsidered allowing the assessee to provide evidence and submissions. en-us Wed, 27 Sep 2023 00:00:00 +0530 Wed, 31 Jul 2024 20:21:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456538 ITAT Raipur allowed the appeal and restored the matter to CIT(Exemption) for fresh consideration of registration under sections 12AB and 80G. The assessee was denied registration for non-compliance in submitting required documents despite three opportunity letters. The assessee claimed non-receipt of communications due to missing registered email ID in notices. ITAT found merit in this claim, noting the registered email ID was absent from notice copies. Following precedent, the tribunal ruled that in fairness, the application should be reconsidered allowing the assessee to provide evidence and submissions. Case-Laws Income Tax Wed, 27 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456538