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of <h1>ITAT Kolkata Overturns Rejection of Charitable Institution's Tax Exemption Applications, Citing Procedural Unfairness in Sections 12A & 80G.</h1> The Income Tax Appellate Tribunal (ITAT) in Kolkata addressed the rejection of a charitable institution's applications for final registration under sections 12A and 80G of the Income Tax Act. The Tribunal found procedural unfairness, as the institution was given insufficient opportunity to present its case. It corrected the Commissioner of Income Tax (Exemption)'s misinterpretation regarding the timing of applications under section 80G, clarifying that provisional approval is necessary before final registration. The Tribunal set aside the previous orders, emphasizing the need for fair administrative processes and accurate legal interpretation for charitable organizations seeking tax exemptions.
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