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Corporate TaxArticle·5 May 2026

Ex Parte Set aside

By J the App

Executive Summary

The Tribunal intervenes in a classic procedural lapse where applications for charitable registration were rejected ex parte due to defective service of notice. It underscores that digital service mechanisms must be effective and meaningful, not merely formal. 

The ruling reiterates that denial of registration without affording a fair opportunity vitiates the entire proceeding, regardless of the merits. The Tribunal adopts a corrective approach by restoring the matter for fresh adjudication with proper hearing.

Tax Domain ; Direct tax – Corporate Tax

Case Details ; The appeals were decid...

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