CIT(E) should have provided opportunity to assessee to produce documents – ITAT
April 28, 2026
Income Tax, ITAT
The CIT(E) should have provided opportunity to assessee to produce documents and should have decided the application on its merit – ITAT In a recent judgment, ITAT Delhi has held that before rejecting registration u/s 12A(1)(ac)(ii), the CIT(E) should have provided opportunity to the assessee to produce the …