https://www.taxtmi.com/caselaws?id=774749 ITAT Bangalore allowed assessee's appeal against CIT(E)'s rejection of registration application under section 12AB. The tribunal found CIT(E) violated natural justice principles by not providing reasons for rejecting the application or specifying the correct section code. CIT(E) also failed to issue show cause notice before rejection. ITAT determined the assessee had actually applied under the correct section code for registration renewal. The matter was remitted back to CIT(E) to decide afresh, considering the Form 10AB application filed on 29.9.2024 as having correct section code and pass orders in accordance with law. en-us Mon, 09 Jun 2025 00:00:00 +0530 Mon, 14 Jul 2025 08:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774749 ITAT Bangalore allowed assessee's appeal against CIT(E)'s rejection of registration application under section 12AB. The tribunal found CIT(E) violated natural justice principles by not providing reasons for rejecting the application or specifying the correct section code. CIT(E) also failed to issue show cause notice before rejection. ITAT determined the assessee had actually applied under the correct section code for registration renewal. The matter was remitted back to CIT(E) to decide afresh, considering the Form 10AB application filed on 29.9.2024 as having correct section code and pass orders in accordance with law. Case-Laws Income Tax Mon, 09 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774749