https://www.taxtmi.com/caselaws?id=471029 Registration under Section 12A(1)(ac)(iii) requires reconsideration where refusal resulted from non-submission of explanations and documents concerning a trust's objects, and the omission was attributed to the tax professional. Fresh determination must consider the supporting material and provide a reasonable opportunity of hearing. Approval under Section 80G, denied solely because registration under Section 12AB was refused, must also be reconsidered because it is consequential upon the registration determination and applicable exemption conditions. Both the registration and donor-tax-benefit approval applications require fresh adjudication. en-us Fri, 28 Mar 2025 00:00:00 +0530 Tue, 18 Aug 2026 21:39:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471029 Registration under Section 12A(1)(ac)(iii) requires reconsideration where refusal resulted from non-submission of explanations and documents concerning a trust's objects, and the omission was attributed to the tax professional. Fresh determination must consider the supporting material and provide a reasonable opportunity of hearing. Approval under Section 80G, denied solely because registration under Section 12AB was refused, must also be reconsidered because it is consequential upon the registration determination and applicable exemption conditions. Both the registration and donor-tax-benefit approval applications require fresh adjudication. Case-Laws Income Tax Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471029