Assessee filed an application for registration under section 12A of the Act. Commissioner (E) issued a notice the assessee failed to respond to said notice. Commissioner (E) rejected application for grant of registration. On appeal the Tribunal remanded back to the file of CIT(E) to grant one more opportunity of hearing. (AY. 2023-24)
Datar Kulmandal. v. CIT (E) (2025) 212 ITD 85 (Pune) (Trib.)
S. 12A : Registration –Trust or institution-Failure to respond show cause notice-Matter is restored to Commissioner (E) to grant one final opportunity to assessee to substantiate its case.[S. 12AB]
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