https://www.taxtmi.com/caselaws?id=756830 ITAT held that Section 13(1)(b) cannot be invoked when deciding grant of registration under Section 12AB, as Section 13 is relevant only at assessment stage. The tribunal set aside the rejection of provisional registration and restored the matter to the file of the CIT (Exemptions) for de novo consideration, directing that the applicant be given an opportunity of hearing and not be denied registration solely on the grounds relied on in the impugned order. Appeal allowed for statistical purposes. en-us Mon, 22 Jul 2024 00:00:00 +0530 Fri, 03 Oct 2025 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756830 ITAT held that Section 13(1)(b) cannot be invoked when deciding grant of registration under Section 12AB, as Section 13 is relevant only at assessment stage. The tribunal set aside the rejection of provisional registration and restored the matter to the file of the CIT (Exemptions) for de novo consideration, directing that the applicant be given an opportunity of hearing and not be denied registration solely on the grounds relied on in the impugned order. Appeal allowed for statistical purposes. Case-Laws Income Tax Mon, 22 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756830