Registration u/s 12AB of Income Tax Act cannot be Denied on Non-Clarification of Discrepancies due to Non-Receipt of Notice: ITAT directs De-novo Consideration [Read Order]

By Fathima Karama A.M - On October 31, 2023 12:30 pm - 2 mins read
Income Tax Act - Non-Receipt of Notice - ITAT - De-novo Consideration - taxscan

The Pune Bench of Income Tax Appellate Tribunal (ITAT) has held that registration under Section 12B of Income Tax Act 1961 could not be denied on no-clarification of discrepancies due to non-receipt of notice. The appellant, Adimata Shakti Pratishthan vide Form No.10AB made an application to the respondent under clause (iii) of Section 12A(1)(ac) of…

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