2025 (5) TMI 1059

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.... of the appellant trust is that it was denied the registration sought for u/s 12AB and denied the 80G exemption. 3. ITA No. 4913/Mum/2024 deals with rejection of application filed by the appellant for 80G exemption and ITA No. 4914/Mum/2024 deals with rejection of registration sought u/s 12AB of the Income-tax Act, 1961 (in short 'the Act'). 4. In the appeal ITA No. 4913/Mum/2024, the appeal filed the following ground: On the facts and in the circumstances of the case and in law, the Ld. CIT(E) erred in rejecting application filed for 80G exemption) 5. The Ld. CIT(Exemption) has issued a letter to the appellant with regard to proceedings u/s 80G(5)(iii) stating that the funds received by your trust cannot be applied beyond Indian shor....

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....eal proceedings before ITAT, the Ld. AR of the appellant has stated that the time given to submit the details was very short and hence could not submit the same. It was also submitted before the ITAT that all the details would be furnished before the Ld. CIT(Exemption) and an opportunity may be given. The Ld. Departmental Representative (DR) did not controvert the submission of the appellant. 7. After hearing both sides it is decided to give an opportunity to the appellant trust to file all the details which were required by the Ld. CIT(Exemption). The Ld. CIT (Exemptions) is directed to take into consideration all the details submitted by the appellant trust and pass an order afresh. Accordingly, the issue is remitted to the file of Ld. C....