https://www.taxtmi.com/caselaws?id=471426 Registration applications under sections 12AB and 80G(5) were rejected for non-compliance without considering submissions uploaded before the e-filing window closed. Although the response to a later notice was delayed, the material was available on record when the rejection order was made. The applications required fresh examination on merits after considering the uploaded submissions and any further material required. The rejection under section 12AB and the consequential rejection under section 80G(5) were set aside for a fresh decision after reasonable opportunity to the assessee. en-us Fri, 04 Apr 2025 00:00:00 +0530 Wed, 02 Sep 2026 13:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471426 Registration applications under sections 12AB and 80G(5) were rejected for non-compliance without considering submissions uploaded before the e-filing window closed. Although the response to a later notice was delayed, the material was available on record when the rejection order was made. The applications required fresh examination on merits after considering the uploaded submissions and any further material required. The rejection under section 12AB and the consequential rejection under section 80G(5) were set aside for a fresh decision after reasonable opportunity to the assessee. Case-Laws Income Tax Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471426