https://www.taxtmi.com/caselaws?id=458895 The Tribunal set aside the ex-parte order of the CIT (Exemption) that denied the Trust's registration under section 12AA of the Income Tax Act, 1961, due to insufficient documentation and lack of opportunity for the applicant to be heard. The Tribunal remanded the matter for reconsideration, directing the CIT (Exemption) to provide the applicant a fair hearing to establish the genuineness of its activities. The appeal was allowed for statistical purposes, underscoring the necessity of procedural fairness in the registration process. en-us Wed, 20 Jul 2022 00:00:00 +0530 Wed, 20 Nov 2024 19:12:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458895 The Tribunal set aside the ex-parte order of the CIT (Exemption) that denied the Trust's registration under section 12AA of the Income Tax Act, 1961, due to insufficient documentation and lack of opportunity for the applicant to be heard. The Tribunal remanded the matter for reconsideration, directing the CIT (Exemption) to provide the applicant a fair hearing to establish the genuineness of its activities. The appeal was allowed for statistical purposes, underscoring the necessity of procedural fairness in the registration process. Case-Laws Income Tax Wed, 20 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458895