Sai Seva Sansthan. v. CIT (2025) 213 ITD 12 (Lucknow) (Trib.)

S. 80G: Donation-Non-compliance on notices-Failure to give sufficient opportunity-Matter remanded to CIT (E). [S.11, 12A, 80G(5)]

 CIT(E) rejected applications for registration under section 12A and 80G on the ground of non-compliance with notices by the assessee. On appeal, the Tribunal held that since assessee was not given a proper and sufficient opportunity to explain its case, the matter was to be remanded to provide one more opportunity to the assessee.

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