https://www.taxtmi.com/caselaws?id=773411 Ex parte rejection of applications for registration and approval under the Income-tax Act was set aside where the record showed that the assessee had not received the notices and was therefore denied an effective opportunity of hearing. The Tribunal held that the absence of reasonable notice justified interference and, as both sides agreed, remitted the applications under Sections 12A(1)(ac)(iii), 12AB and 80G(5) to the Commissioner (Exemptions) for fresh adjudication. It expressly left the merits open and made no finding on the underlying eligibility. en-us Wed, 23 Apr 2025 00:00:00 +0530 Mon, 23 Jun 2025 08:42:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773411 Ex parte rejection of applications for registration and approval under the Income-tax Act was set aside where the record showed that the assessee had not received the notices and was therefore denied an effective opportunity of hearing. The Tribunal held that the absence of reasonable notice justified interference and, as both sides agreed, remitted the applications under Sections 12A(1)(ac)(iii), 12AB and 80G(5) to the Commissioner (Exemptions) for fresh adjudication. It expressly left the merits open and made no finding on the underlying eligibility. Case-Laws Income Tax Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773411