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Section 12AB Registration Rejected Without Hearing Set Aside
Case Law Details
- Case Name
- Madival Community Foundation Vs CIT (Exemptions) (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- NA
- Courts
- All ITAT, ITAT Bangalore
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Madival Community Foundation Vs CIT (Exemptions) (ITAT Bangalore)
ITAT Bangalore: Rejection of Section 12AB Registration Set Aside for Breach of Natural Justice — Matter Remanded to CIT(E) (M/s. Madival Community Foundation)
The Bangalore Bench of the ITAT allowed the assessee’s appeal for statistical purposes and set aside the order of the Commissioner of Income Tax (Exemptions), Bangalore, which had rejected the application for final registration under Section 12AB.
The assessee-society had been granted provisional registration on 31.12.2021 and subsequently applied for final registratio...
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