https://www.taxtmi.com/caselaws?id=786994 Whether a Tribunal may grant registration to a society when its decision rests on oral submissions unsupported by pleadings or documentary evidence was central: the High Court held that reliance on unrecorded oral pleas without giving the revenue an opportunity to meet them breaches admissibility rules and natural justice, and that subsequent grants for later years do not validate earlier years' records. The Tribunal's order was set aside and the matter remitted to the CIT(E) for fresh consideration of entitlement to charitable registration based on the existing record and any legally admissible evidence the parties may produce. en-us Thu, 19 Feb 2026 00:00:00 +0530 Tue, 24 Feb 2026 08:36:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786994 Whether a Tribunal may grant registration to a society when its decision rests on oral submissions unsupported by pleadings or documentary evidence was central: the High Court held that reliance on unrecorded oral pleas without giving the revenue an opportunity to meet them breaches admissibility rules and natural justice, and that subsequent grants for later years do not validate earlier years' records. The Tribunal's order was set aside and the matter remitted to the CIT(E) for fresh consideration of entitlement to charitable registration based on the existing record and any legally admissible evidence the parties may produce. Case-Laws Income Tax Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786994