https://www.taxtmi.com/caselaws?id=772517 ITAT PUNE restored the matter to CIT(E) for fresh consideration of the assessee's application for registration under section 12A(1)(ac)(iii). The CIT(E) had rejected the application and cancelled provisional registration due to non-compliance with the second notice seeking certain details. ITAT held that in the interest of justice, the assessee should be given one more opportunity to substantiate its case by filing all relevant details before CIT(E), who shall decide the matter afresh on merits after hearing the assessee. The appeal was allowed for statistical purposes. en-us Wed, 30 Apr 2025 00:00:00 +0530 Tue, 10 Jun 2025 08:43:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772517 ITAT PUNE restored the matter to CIT(E) for fresh consideration of the assessee's application for registration under section 12A(1)(ac)(iii). The CIT(E) had rejected the application and cancelled provisional registration due to non-compliance with the second notice seeking certain details. ITAT held that in the interest of justice, the assessee should be given one more opportunity to substantiate its case by filing all relevant details before CIT(E), who shall decide the matter afresh on merits after hearing the assessee. The appeal was allowed for statistical purposes. Case-Laws Income Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772517