https://www.taxtmi.com/caselaws?id=767982 The Tribunal set aside the CIT(E)'s order rejecting the application for final registration under Section 12AB and canceling provisional registration under Section 12A(1)(ac)(vi), citing procedural lapses. It found that the CIT(E) failed to consider documents submitted by the assessee, and non-response to notices alone was insufficient for rejection. The Tribunal determined that the filing of Form 10AB was correct and dismissed arguments regarding procedural errors. The case was remanded to the CIT(E) for fresh consideration with a directive for a reasoned order, and the assessee was ordered to pay Rs. 10,000 for non-responsiveness. en-us Fri, 21 Feb 2025 00:00:00 +0530 Fri, 28 Mar 2025 08:31:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767982 The Tribunal set aside the CIT(E)'s order rejecting the application for final registration under Section 12AB and canceling provisional registration under Section 12A(1)(ac)(vi), citing procedural lapses. It found that the CIT(E) failed to consider documents submitted by the assessee, and non-response to notices alone was insufficient for rejection. The Tribunal determined that the filing of Form 10AB was correct and dismissed arguments regarding procedural errors. The case was remanded to the CIT(E) for fresh consideration with a directive for a reasoned order, and the assessee was ordered to pay Rs. 10,000 for non-responsiveness. Case-Laws Income Tax Fri, 21 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767982