2024 (3) TMI 61

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d by the assessee against the order of the Ld. Commissioner of Income Tax (Exemption), Pune, dated 01.08.2023 for AY 2022-23 rejecting the application filed by the assessee for regular approval u/s 12AB of the Act. 2. At the outset, the Ld. AR of the assessee stated that the assessee had been granted provisional approval/registration certificate u/s 12AB of the Act on 31.12.2021, and pursuant the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....RLD.COM and not the correct e-maid id [email protected] . In the light of the aforesaid fact according to Ld. AR, the assessee never received any show cause notice as stated by Ld. CIT(E) and therefore could not obviously file the reply. Thus, she contents that there was violation of natural justice therefore impugned order is vitiated. 4. We have heard both the parties and perused the records.....