https://www.taxtmi.com/caselaws?id=772590 The Appellate Tribunal remanded the case back to the CIT(E) for fresh consideration. The key findings were: (1) the trust's charitable objects were not comprehensively evaluated, (2) the assessee was not provided adequate opportunity to be heard, and (3) the Section 80G(5) approval is contingent on Section 12A registration. The tribunal instructed a holistic review of the trust's objectives with procedural fairness. en-us Thu, 27 Mar 2025 00:00:00 +0530 Tue, 10 Jun 2025 15:51:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772590 The Appellate Tribunal remanded the case back to the CIT(E) for fresh consideration. The key findings were: (1) the trust's charitable objects were not comprehensively evaluated, (2) the assessee was not provided adequate opportunity to be heard, and (3) the Section 80G(5) approval is contingent on Section 12A registration. The tribunal instructed a holistic review of the trust's objectives with procedural fairness. Case-Laws Income Tax Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772590