https://www.taxtmi.com/caselaws?id=765104 The Tribunal remanded both issues concerning the denial of registration under Section 12AB and the rejection of approval under Section 80G(5) of the Income Tax Act to the Ld. CIT, Exemption, Pune, for fresh adjudication. The Tribunal emphasized procedural fairness and the need for a fair hearing, recognizing that the assessee was not given sufficient opportunity to address discrepancies and present evidence. The Tribunal directed that the matters be reconsidered, ensuring the assessee has a reasonable opportunity to provide necessary documentation and evidence. en-us Mon, 23 Dec 2024 00:00:00 +0530 Fri, 24 Jan 2025 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765104 The Tribunal remanded both issues concerning the denial of registration under Section 12AB and the rejection of approval under Section 80G(5) of the Income Tax Act to the Ld. CIT, Exemption, Pune, for fresh adjudication. The Tribunal emphasized procedural fairness and the need for a fair hearing, recognizing that the assessee was not given sufficient opportunity to address discrepancies and present evidence. The Tribunal directed that the matters be reconsidered, ensuring the assessee has a reasonable opportunity to provide necessary documentation and evidence. Case-Laws Income Tax Mon, 23 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765104