https://www.taxtmi.com/caselaws?id=772704 The ITAT Ahmedabad allowed appeals against CIT(Exemption)'s rejection of applications for registration u/s 12A(1)(ac)(iii) and approval u/s 80G(5)(iii). The rejection was based solely on procedural grounds - failure to respond to statutory notices. The assessee provided credible explanation citing rural location and lack of digital infrastructure access. The delay was neither deliberate nor contumacious. Appeals were filed promptly upon discovery of adverse orders, demonstrating bona fide conduct. Required documents were already on record from prior proceedings. Considering substantial justice, the assessee deserved effective hearing opportunity. en-us Tue, 10 Jun 2025 00:00:00 +0530 Thu, 12 Jun 2025 07:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772704 The ITAT Ahmedabad allowed appeals against CIT(Exemption)'s rejection of applications for registration u/s 12A(1)(ac)(iii) and approval u/s 80G(5)(iii). The rejection was based solely on procedural grounds - failure to respond to statutory notices. The assessee provided credible explanation citing rural location and lack of digital infrastructure access. The delay was neither deliberate nor contumacious. Appeals were filed promptly upon discovery of adverse orders, demonstrating bona fide conduct. Required documents were already on record from prior proceedings. Considering substantial justice, the assessee deserved effective hearing opportunity. Case-Laws Income Tax Tue, 10 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772704