https://www.taxtmi.com/caselaws?id=754367 ITAT Ahmedabad allowed the appeal of a Public Charitable Trust operating a primary school for physically disabled children whose registration under section 12AB was denied by CIT(E). The Trust had previous registrations under sections 12AA and 80G(5) but failed to file income tax returns and audit reports for three preceding financial years despite three hearing opportunities. ITAT found the denial premature and restored the matter to CIT(E) with directions to provide another hearing opportunity, allowing the Trust to submit required documents including returns and audit reports to prove genuineness of charitable activities. en-us Fri, 08 Mar 2024 00:00:00 +0530 Sat, 22 Jun 2024 08:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754367 ITAT Ahmedabad allowed the appeal of a Public Charitable Trust operating a primary school for physically disabled children whose registration under section 12AB was denied by CIT(E). The Trust had previous registrations under sections 12AA and 80G(5) but failed to file income tax returns and audit reports for three preceding financial years despite three hearing opportunities. ITAT found the denial premature and restored the matter to CIT(E) with directions to provide another hearing opportunity, allowing the Trust to submit required documents including returns and audit reports to prove genuineness of charitable activities. Case-Laws Income Tax Fri, 08 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754367