Bench: Rejecting The Application For Registration U/S 12Ab. No Show Cause Notice Before The Rejection Of The Application Was Issued To The Assessee. 3. That The Ld. Cit(Exemption) Has Not Given Adequate Time For Submitting Responses To Notices U/S 133(6). Notices Were Issued On 24/03/2023 (Friday) To Three Parties & Without Waiting For Their Responses, The Order Of Rejection Was Issued On 28/03/2023 (Tuesday) In A Hurried Manner. 4. Appellant Craves The Right To Add, Alter, Modify Or Amend In Any Manner The Grounds Of Appeal On Or Before The Hearing.”
194C or any other appropriate section. Deductee i.e. appellant has to claim the TDS Credit appearing in 26AS /TDS certificate by filing the ITR, irrespective of the Section used for TDS. 8 Worldwelfare Health Federation vs. CIT (E) b) Secondly, the deduction u/s 194JB or any other section, can not determine/change the nature of the transaction in the hands