https://www.taxtmi.com/caselaws?id=470521 Denial of an exemption or deduction claim during return processing, when the new registration number was unavailable and a rectification application remained pending, required fresh consideration. The matter was to be reconsidered by the Assessing Officer after providing a reasonable opportunity of hearing, and the prior order was set aside for a de novo decision in accordance with law. en-us Fri, 21 Mar 2025 00:00:00 +0530 Wed, 29 Jul 2026 18:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470521 Denial of an exemption or deduction claim during return processing, when the new registration number was unavailable and a rectification application remained pending, required fresh consideration. The matter was to be reconsidered by the Assessing Officer after providing a reasonable opportunity of hearing, and the prior order was set aside for a de novo decision in accordance with law. Case-Laws Income Tax Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470521