https://www.taxtmi.com/caselaws?id=311193 ITAT Ahmedabad allowed the appeal for statistical purposes after CIT(E) denied registration u/s 12AB to a Trust. CIT(E) rejected the application citing concerns about 30% donation transfers to Red Cross Society branches, claiming these were contractual rather than voluntary donations. ITAT held that CIT(E) failed to specify document deficiencies or provide adequate hearing opportunity. The matter was remanded to CIT(E) with directions to afford proper hearing and consider fresh evidence before deciding on registration. en-us Wed, 11 Oct 2023 00:00:00 +0530 Tue, 12 Dec 2023 20:02:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311193 ITAT Ahmedabad allowed the appeal for statistical purposes after CIT(E) denied registration u/s 12AB to a Trust. CIT(E) rejected the application citing concerns about 30% donation transfers to Red Cross Society branches, claiming these were contractual rather than voluntary donations. ITAT held that CIT(E) failed to specify document deficiencies or provide adequate hearing opportunity. The matter was remanded to CIT(E) with directions to afford proper hearing and consider fresh evidence before deciding on registration. Case-Laws Income Tax Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311193