https://www.taxtmi.com/caselaws?id=755490 ITAT Kolkata allowed appeals by a charitable trust established in 1956 that previously held registration under section 12A since 2000. Following Finance Act 2020-21 changes, the trust applied afresh for registration under section 12A(1)(ac)(iii) and approval under section 80G(5)(iii). CIT(Exemption) dismissed applications for want of prosecution after the trust failed to comply with notices for supporting evidence. ITAT set aside the dismissal orders, restored the applications, and directed CIT(Exemption) to decide on merit rather than technical grounds, allowing appeals for statistical purposes. en-us Thu, 04 Jul 2024 00:00:00 +0530 Sat, 13 Jul 2024 08:22:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755490 ITAT Kolkata allowed appeals by a charitable trust established in 1956 that previously held registration under section 12A since 2000. Following Finance Act 2020-21 changes, the trust applied afresh for registration under section 12A(1)(ac)(iii) and approval under section 80G(5)(iii). CIT(Exemption) dismissed applications for want of prosecution after the trust failed to comply with notices for supporting evidence. ITAT set aside the dismissal orders, restored the applications, and directed CIT(Exemption) to decide on merit rather than technical grounds, allowing appeals for statistical purposes. Case-Laws Income Tax Thu, 04 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755490