https://www.taxtmi.com/caselaws?id=758024 ITAT Jaipur allowed the appeal for statistical purposes regarding rejection of section 80G approval. The assessee's application was filed outside the prescribed six-month period before provisional approval expiry. However, considering CBDT Circular 07/2024 dated 25.04.2024 providing relaxation, inadequate opportunity of hearing (only two notices issued), and the fact that section 12AB registration was granted recognizing trust activities, the matter was remanded to CIT(E) for fresh examination with adequate hearing opportunity. en-us Tue, 02 Jul 2024 00:00:00 +0530 Fri, 06 Sep 2024 08:20:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758024 ITAT Jaipur allowed the appeal for statistical purposes regarding rejection of section 80G approval. The assessee's application was filed outside the prescribed six-month period before provisional approval expiry. However, considering CBDT Circular 07/2024 dated 25.04.2024 providing relaxation, inadequate opportunity of hearing (only two notices issued), and the fact that section 12AB registration was granted recognizing trust activities, the matter was remanded to CIT(E) for fresh examination with adequate hearing opportunity. Case-Laws Income Tax Tue, 02 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758024