Assessee filed an application in Form No. 10AB seeking registration under section 12A(1)(ac)(iii). CIT(E) cancelled the registration without providing a reasonable opportunity for a hearing. Tribunal remanded the matter to the CIT(E) to pass an order giving a reasonable opportunity of hearing.
Gaushala Sewa Samiti v. CIT(E) (2025) 213 ITD 650 (Jaipur)(Trib)
S. 12AB: Procedure for fresh registration-Cancellation of provisional registration-Failure to give reasonable opportunity-Order of rejection was set aside-Matter remanded to the CIT E) to decide the issue afresh by providing one more opportunity of being heard to assessee.[S.11, 12, 12A(1)(ac)(iii)]
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