https://www.taxtmi.com/caselaws?id=773357 ITAT Indore set aside CIT(E)'s order rejecting registration application under section 12AD and cancelling provisional registration under section 12AB due to violation of natural justice principles. The tribunal held that CIT(E) erred in denying personal hearing opportunity, stating electronic submissions were sufficient. ITAT ruled that personal hearing must be offered regardless of CIT(E)'s opinion on its necessity, and video conferencing could have been arranged. The matter was remanded to CIT(E) for fresh consideration after providing adequate hearing opportunity to the assessee. en-us Fri, 06 Jun 2025 00:00:00 +0530 Sat, 21 Jun 2025 08:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773357 ITAT Indore set aside CIT(E)'s order rejecting registration application under section 12AD and cancelling provisional registration under section 12AB due to violation of natural justice principles. The tribunal held that CIT(E) erred in denying personal hearing opportunity, stating electronic submissions were sufficient. ITAT ruled that personal hearing must be offered regardless of CIT(E)'s opinion on its necessity, and video conferencing could have been arranged. The matter was remanded to CIT(E) for fresh consideration after providing adequate hearing opportunity to the assessee. Case-Laws Income Tax Fri, 06 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773357