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Informative

Rejection Of 12AB Registration For Overseas Fund Use; ITAT Restores Matter To CIT For Fresh Adjudication

Update / Judgement Date

10 Oct 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Income TaxOther Legal Matters

ITAT restored the case of rejection of 12AB registration for an entity using overseas funds to the Commissioner for fresh adjudication. The tribunal emphasized procedural fairness and proper examination before final orders.