Awas Nivas Foundation v. ITO (2020)79 ITR 26 (SN)( Bang) (Trib)

S. 12AA : Procedure for registration –Trust or institution- Registered address- Matter remanded [ S.80G]

Tribunal held, that the assessee submitted that its registered address was mentioned in the application and the assessee’s address on its letterhead was the same and there could not be any reason for the assessee to be non-existent. An opportunity was to be given to the assessee to substantiate the case before the Commissioner with evidence and details. The direction also applicable to recognition under section 80G(AY.2019-20)