https://www.taxtmi.com/caselaws?id=766267 ITAT Surat allowed the appeal for statistical purposes in a case involving rejection of applications under sections 12AB and 80G(5). The CIT(E) had rejected the section 12AB application due to non-compliance with notices and failure to furnish self-certified copies of annual accounts and activity notes. For section 80G(5), rejection was based on late filing. The ITAT held that principles of natural justice require adequate opportunity to be heard. The tribunal restored both matters to CIT(E) for de novo adjudication, directing examination on merits with reasonable opportunity for the assessee-trust to present their case and submit required documents. en-us Tue, 31 Dec 2024 00:00:00 +0530 Fri, 21 Feb 2025 08:23:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766267 ITAT Surat allowed the appeal for statistical purposes in a case involving rejection of applications under sections 12AB and 80G(5). The CIT(E) had rejected the section 12AB application due to non-compliance with notices and failure to furnish self-certified copies of annual accounts and activity notes. For section 80G(5), rejection was based on late filing. The ITAT held that principles of natural justice require adequate opportunity to be heard. The tribunal restored both matters to CIT(E) for de novo adjudication, directing examination on merits with reasonable opportunity for the assessee-trust to present their case and submit required documents. Case-Laws Income Tax Tue, 31 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766267