https://www.taxtmi.com/caselaws?id=783118 ITAT Delhi allowed the assessee's appeals for statistical purposes, holding that applications for registration u/s 12A and approval u/s 80G cannot be treated as non-maintainable merely because earlier, similar applications had been rejected by the competent authority. The Tribunal observed that there is no statutory bar under the Act preventing fresh applications on this ground. It set aside the rejection orders and restored the applications to the file of the CIT(E), directing fresh adjudication on merits in accordance with law after granting adequate opportunity of hearing to the assessee. en-us Fri, 28 Nov 2025 00:00:00 +0530 Wed, 10 Dec 2025 08:41:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783118 ITAT Delhi allowed the assessee's appeals for statistical purposes, holding that applications for registration u/s 12A and approval u/s 80G cannot be treated as non-maintainable merely because earlier, similar applications had been rejected by the competent authority. The Tribunal observed that there is no statutory bar under the Act preventing fresh applications on this ground. It set aside the rejection orders and restored the applications to the file of the CIT(E), directing fresh adjudication on merits in accordance with law after granting adequate opportunity of hearing to the assessee. Case-Laws Income Tax Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783118