Assessee-trust had applied for registration under section 80G of the ACT. Commissioner (E) rejected assessee’s application on technical ground that application was not filed under correct provisions of Act. On appeal the Tribunal held that necessary information sought was duly submitted by assessee from time to time, since principle of natural justice had been violated by taking action against assessee without confronting it about reasons for such rejection. Matter is remanded to CIT(E) to decide the issue in accordance with law. (AY. 2024-25)
Bhagwan Mahaveer Jain Relief Trust v. CIT(E) (2025) 211 ITD 454 (Raipur)(Trib.)
S. 80G : Donation-Rejection of application-Violation of natural justice-Matter is remanded back to CIT(E). [S.80G(5)(iv)(B)]
Leave a Reply