https://www.taxtmi.com/caselaws?id=778433 Rejection of registration under section 12AB and cancellation of provisional registration were set aside because the assessee had complied with notices, yet the application was declined without affording a further reasonable opportunity to explain the material and furnish documents. The Tribunal held that the matter should be reconsidered afresh in the interest of justice, with the assessee given a proper hearing before any adverse decision is taken. The case was remanded for fresh consideration on the registration application and related cancellation issue. en-us Fri, 17 Jan 2025 00:00:00 +0530 Tue, 16 Sep 2025 09:03:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778433 Rejection of registration under section 12AB and cancellation of provisional registration were set aside because the assessee had complied with notices, yet the application was declined without affording a further reasonable opportunity to explain the material and furnish documents. The Tribunal held that the matter should be reconsidered afresh in the interest of justice, with the assessee given a proper hearing before any adverse decision is taken. The case was remanded for fresh consideration on the registration application and related cancellation issue. Case-Laws Income Tax Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778433