https://www.taxtmi.com/caselaws?id=772703 The ITAT Ahmedabad allowed appeals against CIT(E)'s rejection of section 12AB and 80G applications. The CIT(E) rejected 12AB application under clause (vi)(B) of section 12A(1)(ac) based on inferential findings without verifying whether exemption was actually claimed under sections 11, 12 or 10(23C). The 80G application was mechanically rejected without separate adjudication or examining statutory compliance requirements. The tribunal found CIT(E)'s approach procedurally flawed and contrary to law, emphasizing that 80G approval requires independent assessment. Matters were restored to CIT(E) for fresh adjudication, making subsequent applications infructuous. en-us Mon, 09 Jun 2025 00:00:00 +0530 Thu, 12 Jun 2025 07:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772703 The ITAT Ahmedabad allowed appeals against CIT(E)'s rejection of section 12AB and 80G applications. The CIT(E) rejected 12AB application under clause (vi)(B) of section 12A(1)(ac) based on inferential findings without verifying whether exemption was actually claimed under sections 11, 12 or 10(23C). The 80G application was mechanically rejected without separate adjudication or examining statutory compliance requirements. The tribunal found CIT(E)'s approach procedurally flawed and contrary to law, emphasizing that 80G approval requires independent assessment. Matters were restored to CIT(E) for fresh adjudication, making subsequent applications infructuous. Case-Laws Income Tax Mon, 09 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772703