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Informative

Rejection of Form No.10AB for Incorrect Clause Selection: ITAT Orders CIT(E) to consider on Merits

Update / Judgement Date

24 Feb 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderIncome Tax

The ITAT has ordered the CIT(A) to reconsider a Form No. 10AB rejection on merits, citing an incorrect clause selection. This ruling emphasizes the importance of substantive reviews over technicalities. The tribunal stressed the need for fair consideration of taxpayers' claims. This decision reinforces the principle of natural justice. It highlights the need for thorough and impartial reviews. The ITAT's order ensures that taxpayers are not unfairly penalized.