https://www.taxtmi.com/caselaws?id=769297 ITAT Pune allowed the appeal for statistical purposes and remanded the matter to CIT(E) for fresh adjudication. The appellant trust's application for registration under section 12AA was rejected by CIT(E) due to non-compliance with additional document requirements. ITAT held that CIT(E) violated principles of natural justice by rejecting the application without providing adequate opportunity to be heard, citing Maneka Gandhi v UOI. The matter was remanded for denovo consideration with directions to provide reasonable opportunity to the appellant to comply with requirements and refute rejection grounds. en-us Mon, 24 Mar 2025 00:00:00 +0530 Wed, 23 Apr 2025 09:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769297 ITAT Pune allowed the appeal for statistical purposes and remanded the matter to CIT(E) for fresh adjudication. The appellant trust's application for registration under section 12AA was rejected by CIT(E) due to non-compliance with additional document requirements. ITAT held that CIT(E) violated principles of natural justice by rejecting the application without providing adequate opportunity to be heard, citing Maneka Gandhi v UOI. The matter was remanded for denovo consideration with directions to provide reasonable opportunity to the appellant to comply with requirements and refute rejection grounds. Case-Laws Income Tax Mon, 24 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769297