https://www.taxtmi.com/caselaws?id=234678 The ITAT allowed both appeals for statistical purposes, directing a fresh decision by the CIT after providing the appellant with a reasonable opportunity of hearing as mandated by law. The rejection of the registration application under Section 12AA of the Act and the application for exemption under Section 80G(5) was overturned due to the CIT's failure to provide sufficient hearing opportunity to the appellant. The ITAT emphasized the importance of educational institutions demonstrating charity in their activities to qualify as charitable institutions. en-us Fri, 31 May 2013 00:00:00 +0530 Tue, 04 Jun 2013 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234678 The ITAT allowed both appeals for statistical purposes, directing a fresh decision by the CIT after providing the appellant with a reasonable opportunity of hearing as mandated by law. The rejection of the registration application under Section 12AA of the Act and the application for exemption under Section 80G(5) was overturned due to the CIT's failure to provide sufficient hearing opportunity to the appellant. The ITAT emphasized the importance of educational institutions demonstrating charity in their activities to qualify as charitable institutions. Case-Laws Income Tax Fri, 31 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234678