https://www.taxtmi.com/caselaws?id=450746 ITAT Raipur allowed the assessee trust's appeal partly, setting aside CIT(E)'s rejection of 80G(5) registration. The trust was denied registration for allegedly benefiting specific religious communities and violating FCRA provisions based on inspector's report suggesting religious conversion activities. ITAT held that name discrepancies were inadvertent mistakes corrected before application. Crucially, ITAT found violation of natural justice principles as adverse findings from inspector's report were not confronted to the assessee for explanation. Matter remanded to CIT(E) for fresh consideration after providing proper opportunity to the assessee. en-us Thu, 07 Mar 2024 00:00:00 +0530 Tue, 12 Mar 2024 08:56:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450746 ITAT Raipur allowed the assessee trust's appeal partly, setting aside CIT(E)'s rejection of 80G(5) registration. The trust was denied registration for allegedly benefiting specific religious communities and violating FCRA provisions based on inspector's report suggesting religious conversion activities. ITAT held that name discrepancies were inadvertent mistakes corrected before application. Crucially, ITAT found violation of natural justice principles as adverse findings from inspector's report were not confronted to the assessee for explanation. Matter remanded to CIT(E) for fresh consideration after providing proper opportunity to the assessee. Case-Laws Income Tax Thu, 07 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450746