Separate Books Allegation Can’t Be Basis Without Prior Show Cause

National Institute of Construction Management And Research Vs DCIT (ITAT Mumbai) Cancellation Beyond the Show-Cause Fails: ITAT Restores 12A Registration Issue for Fresh Decision The Mumbai Bench of the Income Tax Appellate Tribunal set aside the order of the CIT(E) cancelling registration under section 12A of the National Institute of Construction Management and Research (NICMAR) and remitted the matter for de novo adjudication, holding that the cancellation suffered from violation of principles of natural justice. The CIT(E) had cancelled the registration under section 12AB(4) on the ground ...