https://www.taxtmi.com/caselaws?id=767691 ITAT Rajkot set aside CIT(E)'s order refusing registration under section 12AB due to failure to satisfy genuineness of activities. Court noted the trust manager was elderly and illiterate, unfamiliar with registration laws, and the person handling the matter had left employment. The assessee was denied opportunity to be heard before CIT(E), violating principles of natural justice. Matter remanded to CIT(E) for fresh adjudication with proper hearing opportunity and speaking order. Appeal allowed for statistical purposes. en-us Fri, 14 Feb 2025 00:00:00 +0530 Sat, 22 Mar 2025 08:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767691 ITAT Rajkot set aside CIT(E)'s order refusing registration under section 12AB due to failure to satisfy genuineness of activities. Court noted the trust manager was elderly and illiterate, unfamiliar with registration laws, and the person handling the matter had left employment. The assessee was denied opportunity to be heard before CIT(E), violating principles of natural justice. Matter remanded to CIT(E) for fresh adjudication with proper hearing opportunity and speaking order. Appeal allowed for statistical purposes. Case-Laws Income Tax Fri, 14 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767691