Tribunal Overturns Denial Due to Inadequate Response Time, Upholds Natural Justice Principles in Tax Registration Case.

Denial of registration u/s. 12AB(1)(ac)(vi) and approval u/s.80G(5)(iv) - The tribunal has noted a recent judgement of High Court wherein taking note of this SOP held that the grant of insufficient time to respond the notice violates the principles of natural justice and, therefore, set-aside the assessment. Thus, it is clear that the appellant was given unreasonably very short period of time to respond to the notice, which is against the principles of natural justice. - Matter restored back for fresh consideration. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X