https://www.taxtmi.com/caselaws?id=411895 The Tribunal allowed the appeal, remanding the issue of recognition under Section 80-G to the Assessing Officer for reconsideration. It found the CIT(E) violated principles of natural justice by not allowing the appellant to explain the absence of charitable activities. The Tribunal emphasized the importance of proposed activities for newly established trusts seeking approval under Section 80-G, instructing the CIT(E) to reconsider the matter, consider legal precedents, and provide the appellant with a proper opportunity to be heard. The decision underscores the significance of fair treatment and thorough evaluation in tax matters related to charitable activities under the Income Tax Act, 1961. en-us Fri, 03 Sep 2021 00:00:00 +0530 Mon, 06 Sep 2021 11:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411895 The Tribunal allowed the appeal, remanding the issue of recognition under Section 80-G to the Assessing Officer for reconsideration. It found the CIT(E) violated principles of natural justice by not allowing the appellant to explain the absence of charitable activities. The Tribunal emphasized the importance of proposed activities for newly established trusts seeking approval under Section 80-G, instructing the CIT(E) to reconsider the matter, consider legal precedents, and provide the appellant with a proper opportunity to be heard. The decision underscores the significance of fair treatment and thorough evaluation in tax matters related to charitable activities under the Income Tax Act, 1961. Case-Laws Income Tax Fri, 03 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411895