https://www.taxtmi.com/caselaws?id=311899 The Appellate Tribunal in Kolkata allowed the appellant's appeals concerning the rejection of applications for final registration under sections 12A(1)(ac)(iii) and 80G of the Income Tax Act. The Tribunal found that the appellant was not given a fair opportunity to present its case regarding section 12A and remanded the matter for a fresh decision. Similarly, for section 80G, the Tribunal determined there was no delay by the appellant in filing the application following provisional approval, and thus, remanded this matter as well for reconsideration. Both appeals were allowed for statistical purposes. en-us Wed, 13 Sep 2023 00:00:00 +0530 Fri, 19 Jan 2024 20:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311899 The Appellate Tribunal in Kolkata allowed the appellant's appeals concerning the rejection of applications for final registration under sections 12A(1)(ac)(iii) and 80G of the Income Tax Act. The Tribunal found that the appellant was not given a fair opportunity to present its case regarding section 12A and remanded the matter for a fresh decision. Similarly, for section 80G, the Tribunal determined there was no delay by the appellant in filing the application following provisional approval, and thus, remanded this matter as well for reconsideration. Both appeals were allowed for statistical purposes. Case-Laws Income Tax Wed, 13 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311899