https://www.taxtmi.com/caselaws?id=772861 ITAT Ahmedabad allowed the appeal for statistical purposes regarding rejection of registration application u/s 12AB and cancellation of provisional registration u/s 12A(1)(ac)(iii). The religious trust failed to comply with CIT(A) notices due to genuine oversight when email communications went unnoticed. ITAT held that CIT(Exemption) mechanically rejected the application without examining available materials, financial statements, or verifying the trust's activities and objects. The authority failed to pass a reasoned order as required for quasi-judicial decisions. Matter remitted for fresh determination on merits rather than procedural default alone. en-us Tue, 10 Jun 2025 00:00:00 +0530 Sat, 14 Jun 2025 06:47:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772861 ITAT Ahmedabad allowed the appeal for statistical purposes regarding rejection of registration application u/s 12AB and cancellation of provisional registration u/s 12A(1)(ac)(iii). The religious trust failed to comply with CIT(A) notices due to genuine oversight when email communications went unnoticed. ITAT held that CIT(Exemption) mechanically rejected the application without examining available materials, financial statements, or verifying the trust's activities and objects. The authority failed to pass a reasoned order as required for quasi-judicial decisions. Matter remitted for fresh determination on merits rather than procedural default alone. Case-Laws Income Tax Tue, 10 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772861