https://www.taxtmi.com/caselaws?id=795812 Renewal proceedings under section 12AB must remain within the authority's statutory jurisdiction and cannot be used to declare an existing Form No. 10AC registration invalid. Any cancellation or withdrawal of that registration must follow the prescribed statutory procedure. The notes further state that an alleged failure to furnish an earlier registration certificate cannot justify rejection without verifying electronically submitted material and identifying any unavailable, illegible or deficient document. A specific communication and reasonable opportunity to cure a technical documentary defect are required before adverse action. The renewal application should therefore be reconsidered after document verification, further opportunity where needed, and a reasoned decision consistent with due process. en-us Tue, 30 Jun 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795812 Renewal proceedings under section 12AB must remain within the authority's statutory jurisdiction and cannot be used to declare an existing Form No. 10AC registration invalid. Any cancellation or withdrawal of that registration must follow the prescribed statutory procedure. The notes further state that an alleged failure to furnish an earlier registration certificate cannot justify rejection without verifying electronically submitted material and identifying any unavailable, illegible or deficient document. A specific communication and reasonable opportunity to cure a technical documentary defect are required before adverse action. The renewal application should therefore be reconsidered after document verification, further opportunity where needed, and a reasoned decision consistent with due process. Case-Laws Income Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795812