https://www.taxtmi.com/caselaws?id=443221 The Court allowed the writ petition challenging the rejection of the petitioner/assessee's application under sections 12AA and 80G of the Income Tax Act, 1961, which was physically filed. The rejection based solely on physical filing was deemed unjust as the petitioner had acted in good faith, promptly providing required documents when requested. The Court noted the unavailability of the prescribed form in electronic mode at the time of filing and directed the respondent/revenue to reconsider the application on its merits, setting aside the impugned letter. en-us Mon, 21 Aug 2023 00:00:00 +0530 Tue, 19 Sep 2023 08:02:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443221 The Court allowed the writ petition challenging the rejection of the petitioner/assessee's application under sections 12AA and 80G of the Income Tax Act, 1961, which was physically filed. The rejection based solely on physical filing was deemed unjust as the petitioner had acted in good faith, promptly providing required documents when requested. The Court noted the unavailability of the prescribed form in electronic mode at the time of filing and directed the respondent/revenue to reconsider the application on its merits, setting aside the impugned letter. Case-Laws Income Tax Mon, 21 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443221