https://www.taxtmi.com/caselaws?id=465841 The dominant issue was whether the CIT(E) could reject ex parte a fresh Form 10AB application under s. 12A(1)(ac)(vi) when the assessee already held a valid registration/approval covering AY 2024-25. The ITAT held that, once an existing valid registration for the relevant assessment year is undisputed, rejection of an inadvertent duplicate application is unsustainable in principle and cannot prejudice continuation of the earlier grant. The CIT(E) was directed to verify the existence of valid registrations for AY 2024-25 and, upon verification, permit the registration to continue for that year in terms of the original grant; the appeals were allowed for statistical purposes. en-us Wed, 08 Jan 2025 00:00:00 +0530 Mon, 12 Jan 2026 11:36:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465841 The dominant issue was whether the CIT(E) could reject ex parte a fresh Form 10AB application under s. 12A(1)(ac)(vi) when the assessee already held a valid registration/approval covering AY 2024-25. The ITAT held that, once an existing valid registration for the relevant assessment year is undisputed, rejection of an inadvertent duplicate application is unsustainable in principle and cannot prejudice continuation of the earlier grant. The CIT(E) was directed to verify the existence of valid registrations for AY 2024-25 and, upon verification, permit the registration to continue for that year in terms of the original grant; the appeals were allowed for statistical purposes. Case-Laws Income Tax Wed, 08 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465841