Assessee-trust filed application for registration under section 12AB\u00a0 of the Act. Commissioner (E) rejected said application on ground that assessee did not conclusively prove genuineness of activities of Trust, in absence of such documents, it could not be determined whether assessee was genuinely carrying out activities as per its objects. On appeal the Tribunal held that\u00a0\u00a0 Commissioner (E) had not issued any show-cause notice before passing order of rejection of assessee’s application. Since order is\u00a0 in violation of principles of natural justice, matter is\u00a0 remanded back to Commissioner (E) to examine issues of genuineness of activities of trust in consonance to objects of assessee and to grant reasonable opportunity of being heard to assessee.<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 12AB: Procedure for fresh registration-Natural justice-Failure to issue show cause notice-Matter is remanded back to Commissioner (E).[S. 11, 12AA, R.11AA] <\/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-55289","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-enL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55289","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=55289"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55289\/revisions"}],"predecessor-version":[{"id":55290,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55289\/revisions\/55290"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55289"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55289"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55289"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}