Registration u/s 12 of Income Tax Act cannot be Denied without Providing Reasonable Opportunity of being Heard to Assessee: ITAT [Read Order]

Registration u/s 12 of Income Tax Act cannot be Denied without Providing Reasonable Opportunity of being Heard to Assessee: ITAT

The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has held that the registration under Section 12 of the Income Tax Act 1961 could not be denied without providing a reasonable opportunity of being heard to the assessee. The Appellant, Kalyan Riverside Charitable Foundation, by filling online application on dated 31st March, 2022 in form…

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