When executing a batch file via scheduled task, cmd.exe is called by the user the task is running as. If you use the default user, or a user with administrative rights, it works perfectly. What happens when you want to lock down permissions and run the task as a non-administrative user? Chances are, you will see a permissions error that says “Could not start”. The problem is that the user does not have rights to run the command prompt (cmd.exe).
To resolve this, give the user account that the scheduled task is running under “Read” and “Execute” rights to cmd.exe (Default: C:\Windows\System32\cmd.exe).