https://www.taxtmi.com/caselaws?id=764846 ITAT Ahmedabad set aside CIT(E)'s rejection of registration under sections 12A and 80G. The assessee had submitted income tax returns for three years but failed to demonstrate satisfaction of conditions under section 12A(1)(ac)(vi)-Item B when specifically queried by CIT(E) through show cause notice. CIT(E) also failed to verify the submitted returns to check if deductions under sections 10(23), 11, or 12 were claimed. Matter remanded to CIT(E) with directions to provide another hearing opportunity to the assessee to explain fulfillment of statutory conditions and submit required documents. en-us Fri, 17 Jan 2025 00:00:00 +0530 Mon, 20 Jan 2025 08:10:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764846 ITAT Ahmedabad set aside CIT(E)'s rejection of registration under sections 12A and 80G. The assessee had submitted income tax returns for three years but failed to demonstrate satisfaction of conditions under section 12A(1)(ac)(vi)-Item B when specifically queried by CIT(E) through show cause notice. CIT(E) also failed to verify the submitted returns to check if deductions under sections 10(23), 11, or 12 were claimed. Matter remanded to CIT(E) with directions to provide another hearing opportunity to the assessee to explain fulfillment of statutory conditions and submit required documents. Case-Laws Income Tax Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764846