2023 (8) TMI 1742

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....For the Respondent : Sh. H. K. CHoudhary, CIT DR ORDER PER N. K. BILLAIYA, AM: ITA No. 925/Del/2023 and 938/Del/2023 are two separate appeals by the assessee preferred against two separate orders of CIT(Exemption), Chandigarh dated 17.11.2022 denying registration 12AB of the Act and denying registration u/s. 80G of the Act. 2. ITA No. 990/Del/2023 is appeal by a different assessee pref....

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....n of date nor the e-mail ID of the assessee from which it can be inferred that a proper notice has been served upon the assessee. In fact, a perusal of the impugned orders of the CIT(Exemption) show that the respective applications have been rejected by the CIT(E) for non-compliance of the notice. 6. Considering the peculiar facts we are of the considered view that the assessee should get a rea....