Earlier Rejection Cannot Be Sole Ground to Reject Fresh Section 12AB and 80G Registration Applications, Says ITAT:
ITAT held that fresh applications for registration under Sections 12AB and 80G must be independently examined and cannot be rejected solely because an earlier application was denied.
ITAT Holds Fresh Sections 12AB, 80G Registration Applications Must Be Decided Independently
Saloni Kumari
Jul 26, 2026Premium
Earlier Rejection Cannot Be Sole Ground to Reject Fresh Section 12AB and 80G Registration Applications, Says ITAT
ITAT held that fresh applications for registration under Sections 12AB and 80G must be independently examined and cannot be rejected solely because an earlier application was denied.
Also Read
ITAT Rules Reassessment Proceedings Invalid After Finding Section 148 Notice Issued Beyond Three Years Without Meeting Rs 50 Lakh Escaped-Income ThresholdITAT Rules Reassessment Notice Issued by ITO Invalid for Taxpayer With Income Above Rs 20 Lakh, Holds Proceedings Void Ab InitioITAT Rules Bank Loan Principal Waiver Not Taxable Under Sections 28(iv) or 41(1)GSTAT Quashes Rs 1.38 Lakh E-Way Bill Penalty, Holds Penalty Order Beyond 7-Day Limit Under Section 129(3) Is Illegal
About Author
Saloni Kumari
Content Writer
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
StudyCafe
Delhi, Delhi, India
2621My Recent Articles
- ROC: Company and Directors Faces Penalty for Not Having Any Office at Registered Location of BusinessPremium
- ROC Imposes Penalty on Company and Director for Failure to Furnish Financial Statements for FY 2021-22
- ICSI Seeks Further Extension of CCFS 2026 Beyond August 31 Amid Technical Issues on MCA-21 Portal
- ICSI Submits Follow-Up Representation to MCA, Seeks Resolution of 17 Key Issues to Improve MCA-21 Compliance
- GSTAT Quashes Rs 1.38 Lakh E-Way Bill Penalty, Holds Penalty Order Beyond 7-Day Limit Under Section 129(3) Is Illegal Premium
Up Next
Loading suggestions…
Recent Posts
All Posts
Recent Posts
All Posts