https://www.taxtmi.com/caselaws?id=762445 The ITAT Raipur allowed the assessee's appeals against CIT(E)'s rejection of registration under section 12AB and cancellation of provisional registration. The CIT(E) had rejected the application citing that the trust's undertakings did not fall within charitable activities and noting zero income/expenditure during the relevant year. The ITAT held that CIT(E) failed to provide clarity on how the trust's activities fell outside charitable purposes and did not afford the assessee opportunity to rebut allegations regarding charitable activities and fund sources, violating natural justice principles. The matter was remanded to CIT(E) for fresh consideration of applications under sections 12AB and 80G(5), requiring proper examination of the trust's objects, genuineness of activities, and compliance with other laws before passing a speaking order. en-us Wed, 09 Oct 2024 00:00:00 +0530 Mon, 02 Dec 2024 08:53:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762445 The ITAT Raipur allowed the assessee's appeals against CIT(E)'s rejection of registration under section 12AB and cancellation of provisional registration. The CIT(E) had rejected the application citing that the trust's undertakings did not fall within charitable activities and noting zero income/expenditure during the relevant year. The ITAT held that CIT(E) failed to provide clarity on how the trust's activities fell outside charitable purposes and did not afford the assessee opportunity to rebut allegations regarding charitable activities and fund sources, violating natural justice principles. The matter was remanded to CIT(E) for fresh consideration of applications under sections 12AB and 80G(5), requiring proper examination of the trust's objects, genuineness of activities, and compliance with other laws before passing a speaking order. Case-Laws Income Tax Wed, 09 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762445