https://www.taxtmi.com/caselaws?id=770466 ITAT Visakhapatnam upheld CIT(E)'s rejection of assessee's application for registration renewal under section 12AB. Assessee filed application on 30.06.2023 while holding registration from AY 2022-23 to AY 2026-27, but should have applied six months before fifth year's end. Assessee failed to respond to multiple notices dated 27.10.2023, 04.12.2023, and 12.12.2023. ITAT rejected assessee's plea of ignorance regarding statutory provisions, noting CIT(E) has no duty to guide applicants. Appeal dismissed. en-us Fri, 17 Jan 2025 00:00:00 +0530 Mon, 12 May 2025 09:01:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770466 ITAT Visakhapatnam upheld CIT(E)'s rejection of assessee's application for registration renewal under section 12AB. Assessee filed application on 30.06.2023 while holding registration from AY 2022-23 to AY 2026-27, but should have applied six months before fifth year's end. Assessee failed to respond to multiple notices dated 27.10.2023, 04.12.2023, and 12.12.2023. ITAT rejected assessee's plea of ignorance regarding statutory provisions, noting CIT(E) has no duty to guide applicants. Appeal dismissed. Case-Laws Income Tax Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770466