Summary
- The ITAT Delhi has set aside the rejection of Smai Sathal Dadi Gauri Mandir Seva Samiti's application for regular registration under section 12A(1)(ac)(iii) of the Income-tax Act, 1961.
- The CIT(E) had previously denied the application, claiming that provisional registration was invalid due to activities commencing before its grant.
- The Tribunal found that the CIT(E) failed to issue a show cause notice and did not provide a fair opportunity for the assessee to address alleged defects.
- This ruling restores the matter for fresh consideration by the CIT(E), emphasizing the importance of procedural fairness in tax registration processes.
Join the discussion ā sign up to comment, upvote, and save articles.