https://www.taxtmi.com/caselaws?id=772458 ITAT Ahmedabad set aside CIT(Exemption) orders rejecting trust's application for registration under section 12AB and approval under section 80G(5). The tribunal found the rejection premature as the assessee was not granted adequate opportunity to present updated documents including revised PAN and evidence of charitable activities. The court emphasized that natural justice principles and fair hearing requirements were not fulfilled. Matter was restored to CIT(Exemption) for fresh adjudication while expressing displeasure at the Authorized Representative's misstatement regarding submitted documents. en-us Thu, 05 Jun 2025 00:00:00 +0530 Mon, 09 Jun 2025 07:29:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772458 ITAT Ahmedabad set aside CIT(Exemption) orders rejecting trust's application for registration under section 12AB and approval under section 80G(5). The tribunal found the rejection premature as the assessee was not granted adequate opportunity to present updated documents including revised PAN and evidence of charitable activities. The court emphasized that natural justice principles and fair hearing requirements were not fulfilled. Matter was restored to CIT(Exemption) for fresh adjudication while expressing displeasure at the Authorized Representative's misstatement regarding submitted documents. Case-Laws Income Tax Thu, 05 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772458