Commissioner (E) issued notices to assessee and after considering reply of assessee, he was not satisfied about charitable nature and genuineness of activities of assessee. Accordingly, he rejected application for registration filed by assessee and cancelled provisional registration granted to assessee under section 12AB read with section 12A. On appeal the\u00a0 assessee contended that it had complied with notices issued by Commissioner (E) and if he was not satisfied, he should have provided one more opportunity to assessee to explain its case. Tribunal\u00a0 remanded back to Commissioner (E) and decide application for registration afresh as per fact and law after providing reasonable opportunity of hearing to assessee.<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 12A : Registration-Trust or institution-Rejection of application-Matter is remanded back to Commissioner (E) with a direction to decide application for registration afresh after providing reasonable opportunity of hearing to assessee. [S. 12AB] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-55285","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-enH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55285","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=55285"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55285\/revisions"}],"predecessor-version":[{"id":55286,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55285\/revisions\/55286"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55285"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55285"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55285"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}