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.
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)]
Leave a Reply