https://www.taxtmi.com/caselaws?id=767370 ITAT Delhi set aside CIT(E)'s rejection of trust's applications for registration u/s 12A and approval u/s 80G(5). The tribunal found CIT(E) failed to provide adequate hearing opportunity despite assessee furnishing substantial documents proving genuine charitable activities. Matter remanded to CIT(E) for fresh consideration with directions to afford reasonable hearing and not treat delayed filing within six months as impediment for 80G approval, following Tomorrow's Foundation precedent. Appeals allowed for statistical purposes. en-us Wed, 12 Feb 2025 00:00:00 +0530 Mon, 17 Mar 2025 07:41:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767370 ITAT Delhi set aside CIT(E)'s rejection of trust's applications for registration u/s 12A and approval u/s 80G(5). The tribunal found CIT(E) failed to provide adequate hearing opportunity despite assessee furnishing substantial documents proving genuine charitable activities. Matter remanded to CIT(E) for fresh consideration with directions to afford reasonable hearing and not treat delayed filing within six months as impediment for 80G approval, following Tomorrow's Foundation precedent. Appeals allowed for statistical purposes. Case-Laws Income Tax Wed, 12 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767370