AdvertisementB.D. Bansal Vs A.O. (Exemption) (ITAT Amritsar) The assessee filed appeals before the Income Tax Appellate Tribunal, Amritsar Bench, challenging the order dated 18.03.2026 passed by the Commissioner of Income Tax (Exemption), Chandigarh, rejecting its application for registration in Form 10AB under Section 12A(1)(ac)(ii) of the Income Tax Act, 1961, and the consequential rejection of approval under Section 80G. The assessee contended that the impugned order was bad in law because no proper show cause notice specifying the proposed grounds of rejection or adverse inference had been issued, resu...