https://www.taxtmi.com/caselaws?id=768025 The court determined that the Commissioner of Income Tax (Exemption) [CIT(E)] erred by rejecting the applications for registration under Section 12A(1)(ac)(iii) of the Income Tax Act, 1961, without providing adequate opportunity for the assessees to be heard, thus violating principles of natural justice. The court emphasized procedural fairness, concluding that the matter should be remanded to the CIT(E) for reconsideration, allowing the assessees a fair chance to present necessary information and evidence. The appeals were allowed for statistical purposes, with a directive for a fresh decision ensuring a fair hearing process. en-us Tue, 28 Jan 2025 00:00:00 +0530 Sat, 29 Mar 2025 08:15:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768025 The court determined that the Commissioner of Income Tax (Exemption) [CIT(E)] erred by rejecting the applications for registration under Section 12A(1)(ac)(iii) of the Income Tax Act, 1961, without providing adequate opportunity for the assessees to be heard, thus violating principles of natural justice. The court emphasized procedural fairness, concluding that the matter should be remanded to the CIT(E) for reconsideration, allowing the assessees a fair chance to present necessary information and evidence. The appeals were allowed for statistical purposes, with a directive for a fresh decision ensuring a fair hearing process. Case-Laws Income Tax Tue, 28 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768025