Assessee had filed an application beyond time limit prescribed vide Circular No. 7 of 2024 dated 25-4-2024. CIT(E) rejected the application in a routine manner without even considering the explanation for the delay in filing the application. Tribunal remanded the matter to the file of CIT(E) to give another opportunity of hearing to assessee. (AY. 2025-26)
Viswa Veda Parayan Brindam. v. CIT (2025) 214 ITD 415 (Hyd) (Trib.)
S. 12AB: Procedure for fresh registration-Delay in filing application-Rejection of application was set aside and remanded to the file of CIT(E) to give another opportunity of hearing to assessee.[S. 11, 12]
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