Shree Fofaria Family Charitable Trust. v. CIT (2025) 214 ITD 744 (Ahd) (Trib.)

S. 80G: Donation-Rejection of application-Selection of wrong code-Principles of natural justice-Matter was to be remitted to CIT(E) with direction to consider application as filed under correct clause and consider it afresh on merits. [S.80G(5), Form No 10AB]

CIT(E) rejected the application on the grounds of incorrect selection of a clause in Form 10AB. Tribunal held that due to technical difficulties and absence of opportunity of being heard, it constituted a violation of principles of natural justice. Accordingly, the matter was remanded to CIT(E)   with a direction to consider the application as filed under the correct clause (iii) and decide afresh if the assessee was otherwise eligible.

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