https://www.taxtmi.com/caselaws?id=336033 The ITAT set aside the rejection orders under Section 12AA(1)(b)(ii) and Section 80G(5), remanding the matter for fresh consideration by the Commissioner due to incomplete information and lack of opportunity for rectification. The denial was based on a clause in the Trust Deed regarding asset distribution in case of dissolution. The appellant had made amendments to comply with requirements, but the Commissioner did not allow rectification. The appeals were allowed for statistical purposes, emphasizing the need for a reevaluation of the application for registration and recognition. en-us Wed, 26 Oct 2016 00:00:00 +0530 Wed, 14 Dec 2016 16:14:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336033 The ITAT set aside the rejection orders under Section 12AA(1)(b)(ii) and Section 80G(5), remanding the matter for fresh consideration by the Commissioner due to incomplete information and lack of opportunity for rectification. The denial was based on a clause in the Trust Deed regarding asset distribution in case of dissolution. The appellant had made amendments to comply with requirements, but the Commissioner did not allow rectification. The appeals were allowed for statistical purposes, emphasizing the need for a reevaluation of the application for registration and recognition. Case-Laws Income Tax Wed, 26 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336033