https://www.taxtmi.com/caselaws?id=773964 The AT set aside the CIT (E)'s rejection of the assessee's section 80G(5) approval application and remanded the matter for fresh consideration. The AT found the rejection order cryptic and non-speaking, lacking proper evaluation of evidence submitted by the assessee demonstrating charitable activities. Despite the assessee having obtained section 12AB registration confirming genuine charitable objects, the CIT (E) mechanically rejected the 80G application without considering relevant records or providing adequate hearing opportunity. The AT emphasized that while section 12AB registration and section 80G(5) approval are distinct, prior 12AB registration indicates genuineness of charitable activities. The CIT (E) must now reconsider the application with proper application of mind, evaluate all submissions, and provide reasoned decision after hearing the assessee. en-us Fri, 06 Jun 2025 00:00:00 +0530 Tue, 01 Jul 2025 08:47:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773964 The AT set aside the CIT (E)'s rejection of the assessee's section 80G(5) approval application and remanded the matter for fresh consideration. The AT found the rejection order cryptic and non-speaking, lacking proper evaluation of evidence submitted by the assessee demonstrating charitable activities. Despite the assessee having obtained section 12AB registration confirming genuine charitable objects, the CIT (E) mechanically rejected the 80G application without considering relevant records or providing adequate hearing opportunity. The AT emphasized that while section 12AB registration and section 80G(5) approval are distinct, prior 12AB registration indicates genuineness of charitable activities. The CIT (E) must now reconsider the application with proper application of mind, evaluate all submissions, and provide reasoned decision after hearing the assessee. Case-Laws Income Tax Fri, 06 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773964