https://www.taxtmi.com/caselaws?id=295740 The ITAT allowed the appeal, setting aside the rejection of the application for 80G exemption under the I.T. Act, 1961. The decision highlighted the importance of procedural fairness, emphasizing the need to provide opportunities to rectify defects and ensure proper documentation before denying tax exemptions. The ITAT directed the ld. CIT to reconsider the matter, trace the missing 12A certificate, provide a copy, and then decide on the 80G registration issue. en-us Thu, 11 Sep 2014 00:00:00 +0530 Fri, 18 Jun 2021 08:11:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295740 The ITAT allowed the appeal, setting aside the rejection of the application for 80G exemption under the I.T. Act, 1961. The decision highlighted the importance of procedural fairness, emphasizing the need to provide opportunities to rectify defects and ensure proper documentation before denying tax exemptions. The ITAT directed the ld. CIT to reconsider the matter, trace the missing 12A certificate, provide a copy, and then decide on the 80G registration issue. Case-Laws Income Tax Thu, 11 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295740