https://www.taxtmi.com/caselaws?id=753924 The ITAT Surat allowed the appeal of a trust whose application for registration under Section 80G(5) was rejected by the CIT(E). The rejection was based on the assessee's failure to respond to a show cause notice dated 03/08/2023, which was allegedly not served due to a technical glitch in the ITBA Portal where the assessee's email address was not reflected. The ITAT found that the assessee was denied a fair opportunity of hearing and restored the matter to the CIT(E) for fresh consideration on merits, directing proper opportunity of hearing while advising the assessee to be more vigilant regarding electronic compliance requirements. en-us Fri, 17 May 2024 00:00:00 +0530 Thu, 13 Jun 2024 08:10:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753924 The ITAT Surat allowed the appeal of a trust whose application for registration under Section 80G(5) was rejected by the CIT(E). The rejection was based on the assessee's failure to respond to a show cause notice dated 03/08/2023, which was allegedly not served due to a technical glitch in the ITBA Portal where the assessee's email address was not reflected. The ITAT found that the assessee was denied a fair opportunity of hearing and restored the matter to the CIT(E) for fresh consideration on merits, directing proper opportunity of hearing while advising the assessee to be more vigilant regarding electronic compliance requirements. Case-Laws Income Tax Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753924