https://www.taxtmi.com/caselaws?id=770962 ITAT Bangalore allowed the appeal for statistical purposes after CIT(E) rejected registration under section 12AB and recognition under section 80G. The assessee trust received CSR donation and purchased computers/uniforms from a vendor whose address was unverifiable and GST number was cancelled. Despite the trust providing utilization certificates, photographs of distribution, and receipts from bar associations, ITAT found CIT(E) failed to confront the assessee with enquiry findings. The matter was restored to CIT(E) with directions for the assessee to substantiate transactions with proper evidence and certificates. en-us Wed, 30 Apr 2025 00:00:00 +0530 Mon, 19 May 2025 08:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770962 ITAT Bangalore allowed the appeal for statistical purposes after CIT(E) rejected registration under section 12AB and recognition under section 80G. The assessee trust received CSR donation and purchased computers/uniforms from a vendor whose address was unverifiable and GST number was cancelled. Despite the trust providing utilization certificates, photographs of distribution, and receipts from bar associations, ITAT found CIT(E) failed to confront the assessee with enquiry findings. The matter was restored to CIT(E) with directions for the assessee to substantiate transactions with proper evidence and certificates. Case-Laws Income Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770962