Assessee-trust filed applications for registration under section 12AB and under section 80G(5).Commissioner (E) by ex parte orders rejected applications for registration under section 12AB and under section 80G(5). On appeal the Tribunal set aside the order and directed the CIT( E) to reconsider registration under section 12AB and under section 80G by providing one opportunity to assessee and pass orders strictly under provisions of law.
Global Academy for Medical Education & Science Trust. v. CIT (2024) 206 ITD 524 (Ahd) (Trib.)
S. 12AB: Procedure for fresh registration-Ex-parte order-Opportunity of hearing-Rejection of application-Violation of principle of natural justice-Matter remanded to the CIT(E) to pass the order giving a reasonable opportunity of hearing. [80G (5)