Case Law Analysis
|Income Tax Appellate Tribunal
Section 12AB IT Act | Single Opportunity for Compliance Violates Natural Justice: ITAT Rajkot
ITAT Rajkot ruled that denying Section 12AB registration based on a single compliance opportunity breaches natural justice, especially for trusts unfamiliar with digital procedures. The decision mandates adequate opportunity for trusts to rectify deficiencies, impacting all Section 12AB registration applicants.