https://www.taxtmi.com/caselaws?id=783553 Rejection of registration under s. 12AB on the ground of non-compliance with notices and consequent inability of the authority to satisfy itself about charitable objects and genuineness of activities was examined for violation of natural justice. The Tribunal accepted affidavit-based explanation that the responsible office-bearer was posted at a remote location without internet access and therefore could not receive emailed notices, constituting bona fide reasonable cause for non-response. Holding that the applicant was effectively denied reasonable opportunity of hearing, the Tribunal set aside the rejection order and remanded the application to the CIT(E) for fresh consideration; the appeal was allowed for statistical purposes. en-us Wed, 10 Dec 2025 00:00:00 +0530 Thu, 18 Dec 2025 08:01:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783553 Rejection of registration under s. 12AB on the ground of non-compliance with notices and consequent inability of the authority to satisfy itself about charitable objects and genuineness of activities was examined for violation of natural justice. The Tribunal accepted affidavit-based explanation that the responsible office-bearer was posted at a remote location without internet access and therefore could not receive emailed notices, constituting bona fide reasonable cause for non-response. Holding that the applicant was effectively denied reasonable opportunity of hearing, the Tribunal set aside the rejection order and remanded the application to the CIT(E) for fresh consideration; the appeal was allowed for statistical purposes. Case-Laws Income Tax Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783553