ITAT Restores Section 12A Registration Matter to CIT(E), Holds Prior Notice Must Be Served Before Such Rejection:

ITAT Restores Section 12A Registration Matter to CIT(E), Holds Prior Notice Must Be Served Before Such Rejection

ITAT remanded the denial of Section 12A registration to the CIT(E) for fresh adjudication after finding that the assessee was not given an opportunity of being heard before rejection.

CIT(E) Failed to Issue Notice Before Rejecting Section 12A Registration

authorSaloni KumaridateAug 6, 2026
Last update on Aug 5, 2026
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ITAT Restores Section 12A Registration Matter to CIT(E), Holds Prior Notice Must Be Served Before Such Rejection

ITAT remanded the denial of Section 12A registration to the CIT(E) for fresh adjudication after finding that the assessee was not given an opportunity of being heard before rejection.

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Saloni Kumari

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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].
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