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.
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]
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