ITAT Pune Restores 12AB Registration Application Rejected Without Fair Hearing

ZLS Foundation Vs CIT (ITAT Pune) The Income Tax Appellate Tribunal (ITAT), Pune Bench, delivered a ruling in the case of ZLS Foundation Vs CIT (Exemptions), setting aside the order of the Commissioner of Income Tax (Exemptions) [CIT(E)] that had rejected the foundation’s application for registration under Section 12AB of the Income Tax Act, 1961. The Tribunal’s decision was rooted in the failure of the CIT(E) to provide a final opportunity to the applicant to address the specific defects and discrepancies noted, thereby violating the fundamental principles of natural justice. Preliminary ...