https://www.taxtmi.com/caselaws?id=460430 The Tribunal set aside the denial of registration under Section 12A of the Income Tax Act, 1961, by the Commissioner of Income Tax (Exemption), citing insufficient time for compliance as a violation of natural justice. The matter was remanded for fresh adjudication, allowing the appellant three opportunities to comply. Similarly, the denial of approval under Section 80G(5) was also remanded, as it was contingent upon the registration decision. Both issues were returned for reconsideration to ensure procedural fairness and consistency. en-us Mon, 09 Dec 2024 00:00:00 +0530 Thu, 23 Jan 2025 19:45:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460430 The Tribunal set aside the denial of registration under Section 12A of the Income Tax Act, 1961, by the Commissioner of Income Tax (Exemption), citing insufficient time for compliance as a violation of natural justice. The matter was remanded for fresh adjudication, allowing the appellant three opportunities to comply. Similarly, the denial of approval under Section 80G(5) was also remanded, as it was contingent upon the registration decision. Both issues were returned for reconsideration to ensure procedural fairness and consistency. Case-Laws Income Tax Mon, 09 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460430