https://www.taxtmi.com/caselaws?id=780306 ITAT AHMEDABAD set aside the CIT(E) order rejecting the trust's Form 10AB application under s.80G(5)(iii), holding the application was maintainable and the CIT(E)'s view that provisional Form 10AC made a fresh Form 10AB redundant was incorrect. The Tribunal found denial of an effective opportunity of hearing violated natural justice and noted a coordinate bench had directed reconsideration on merits in a related 12A matter. The case is remitted to the CIT(E) for fresh adjudication on merits; the appeal is allowed for statistical purposes. en-us Wed, 15 Oct 2025 00:00:00 +0530 Tue, 28 Oct 2025 08:33:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780306 ITAT AHMEDABAD set aside the CIT(E) order rejecting the trust's Form 10AB application under s.80G(5)(iii), holding the application was maintainable and the CIT(E)'s view that provisional Form 10AC made a fresh Form 10AB redundant was incorrect. The Tribunal found denial of an effective opportunity of hearing violated natural justice and noted a coordinate bench had directed reconsideration on merits in a related 12A matter. The case is remitted to the CIT(E) for fresh adjudication on merits; the appeal is allowed for statistical purposes. Case-Laws Income Tax Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780306