Denial of registration u/s. 12AB(1)(ac)(vi) and approval ...

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

February 2, 2024

Case Laws Income Tax AT

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.

View Source

← Previous Next →

Denial of registration u/s. 12AB(1)(ac)(vi) and approval ...

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

February 2, 2024

Case Laws Income Tax AT

You may also like:

Assessment order quashed due to breach of principles of natural justice. Standard Operating Procedure mandates seven days' response time to show cause notice, but...

The AT rejected appellant's contention that denial of cross-examination of departmental officers violated natural justice principles. The tribunal distinguished between...

Faceless Assessment Unit passed assessment order beyond seven days from show-cause issuance, violating natural justice principles. Submit Response Button deactivation...

HC upheld the original ruling, finding no violation of natural justice principles in the administrative proceedings. The appellant had received proper notice (Ext.P2)...

ITAT quashed reassessment proceedings where AO provided only 5 days to assessee for filing explanation under s.148A(b). Following judicial precedent that established 7...

The High Court held that the petitioner was not given adequate time to respond to a show cause notice, as only 6 clear working days were provided instead of the required...

Blocking of a supplier's credit ledger by mentioning 'Registration of supplier has been cancelled' without issuing a show cause notice violates principles of natural...

The High Court found a violation of the principles of natural justice due to the Assessing Authority's denial of an oral hearing opportunity. The court held that even if...

The Appellate Tribunal addressed two key issues: 1. Denial of cost of improvement in LTCG computation: AO's denial based on absence of improvement reference in sale deed...

Denial of deduction u/s. 10(23C) - Despite the filing of Form 10B during the appellate proceedings, the Tribunal ruled that the primary requirement for claiming...

Principles of natural justice - it was the assessee, who invited the attention of the Tribunal to the balance sheet - the Tribunal is entitled to come to its own...

Misuse of Advance Authorisation for export of garments - Diversion of imported goods into open market without using the same in export goods - The Tribunal upheld the...

Validity of National faceless assessment proceedings - violation of principles of natural justice - The fact remains that having granted a final opportunity of fixing a...

Principles of natural justice - Since it has come on record through Ext.P7 itself that the petitioner was served with Ext.P6 notice, only on 24.03.2021, which contained...

The assessee, a company engaged in development/construction and sale of flats and plots, had classified its properties into four categories: flats open for sale, let-out...

Quick Updates: