https://www.taxtmi.com/caselaws?id=759921 The ITAT Mumbai allowed the assessee's appeal for statistical purposes in a case involving rejection of provisional registration under sections 12AB/80G. The CIT had rejected the application citing insufficient activity details and documentary evidence. While the assessee provided some activity details and photographs, they failed to furnish adequate supporting documents for expenditures claimed on trust objects. The ITAT found that the CIT should have provided another opportunity for comprehensive details before rejection. The matter was restored to the CIT with directions for the assessee to substantiate activities and provide proper supporting documents for expenditures incurred on trust objectives. en-us Thu, 04 Apr 2024 00:00:00 +0530 Fri, 11 Oct 2024 08:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759921 The ITAT Mumbai allowed the assessee's appeal for statistical purposes in a case involving rejection of provisional registration under sections 12AB/80G. The CIT had rejected the application citing insufficient activity details and documentary evidence. While the assessee provided some activity details and photographs, they failed to furnish adequate supporting documents for expenditures claimed on trust objects. The ITAT found that the CIT should have provided another opportunity for comprehensive details before rejection. The matter was restored to the CIT with directions for the assessee to substantiate activities and provide proper supporting documents for expenditures incurred on trust objectives. Case-Laws Income Tax Thu, 04 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759921