The assessee filed an application in Form 10AB for approval u/s 80G. Commissioner (E) rejected it due to failure to submit crucial documents like intent letter for corpus donation, though assessee had substantially complied with earlier notices. Tribunal observed that in the interest of justice, one more opportunity should be given to furnish missing documents. Matter remanded to Commissioner (E) for fresh decision.
Sultankhan Educational Trust v. CIT (2025) 212 ITD 376 (Pune)(Trib.)
S. 80G : Donation-Failure to furnish documents-Opportunity to be given. [S. 254(1), Form No 10AB]
Leave a Reply