https://www.taxtmi.com/caselaws?id=753912 ITAT Mumbai set aside CIT(E)'s rejection of trust's application under section 12AB r.w.s. 12A(1)(ac)(iii) and cancellation of provisional registration. CIT(E) found trust's activities not genuine due to inadequate proof of cowshed facilities, lack of documentary evidence regarding location, and bills from different state than trust's address. However, ITAT noted assessee was not given opportunity to address objections. Matter remanded to CIT(E) for fresh consideration with direction to provide hearing opportunity. Similarly, section 80G(5) application rejection was set aside for de novo adjudication as CIT(E) decided on technical grounds without merit analysis. en-us Wed, 01 May 2024 00:00:00 +0530 Thu, 13 Jun 2024 08:10:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753912 ITAT Mumbai set aside CIT(E)'s rejection of trust's application under section 12AB r.w.s. 12A(1)(ac)(iii) and cancellation of provisional registration. CIT(E) found trust's activities not genuine due to inadequate proof of cowshed facilities, lack of documentary evidence regarding location, and bills from different state than trust's address. However, ITAT noted assessee was not given opportunity to address objections. Matter remanded to CIT(E) for fresh consideration with direction to provide hearing opportunity. Similarly, section 80G(5) application rejection was set aside for de novo adjudication as CIT(E) decided on technical grounds without merit analysis. Case-Laws Income Tax Wed, 01 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753912