https://www.taxtmi.com/caselaws?id=394832 The Tribunal set aside the CIT(E)'s order refusing recognition of trust u/s. 80G(5) of the Income Tax Act due to the failure to provide necessary documents. It directed reconsideration, emphasizing the principle of audi alteram partem and the right to be heard. The CIT(Exemption) was instructed to review documents submitted via email, grant another opportunity for compliance, and make a fresh decision on the trust registration application. The appeal was allowed for statistical purposes, highlighting the importance of a fair review process. en-us Fri, 14 Feb 2020 00:00:00 +0530 Mon, 27 Apr 2020 08:37:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394832 The Tribunal set aside the CIT(E)'s order refusing recognition of trust u/s. 80G(5) of the Income Tax Act due to the failure to provide necessary documents. It directed reconsideration, emphasizing the principle of audi alteram partem and the right to be heard. The CIT(Exemption) was instructed to review documents submitted via email, grant another opportunity for compliance, and make a fresh decision on the trust registration application. The appeal was allowed for statistical purposes, highlighting the importance of a fair review process. Case-Laws Income Tax Fri, 14 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394832