{"id":55385,"date":"2025-07-15T10:58:59","date_gmt":"2025-07-15T05:28:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bhagwan-mahaveer-jain-relief-trust-v-cite-2025-211-itd-454-raipurtrib\/"},"modified":"2025-07-15T10:58:59","modified_gmt":"2025-07-15T05:28:59","slug":"bhagwan-mahaveer-jain-relief-trust-v-cite-2025-211-itd-454-raipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bhagwan-mahaveer-jain-relief-trust-v-cite-2025-211-itd-454-raipurtrib\/","title":{"rendered":"Bhagwan Mahaveer Jain Relief Trust v. CIT(E) (2025) 211 ITD 454 (Raipur)(Trib.)"},"content":{"rendered":"<p>Assessee-trust had applied for registration under section 80G\u00a0 of the ACT. Commissioner (E) rejected assessee&#8217;s application on technical ground that application was not filed under correct provisions of Act. On appeal the Tribunal held that\u00a0 necessary information sought was duly submitted by assessee from time to time, since principle of natural justice had been violated by taking action against assessee without confronting it about reasons for such rejection. Matter is\u00a0 remanded to CIT(E) to decide the issue in accordance with law. (AY. 2024-25)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80G : Donation-Rejection of application-Violation of natural justice-Matter is remanded back to CIT(E). [S.80G(5)(iv)(B)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-55385","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-epj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55385","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=55385"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55385\/revisions"}],"predecessor-version":[{"id":55386,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55385\/revisions\/55386"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55385"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55385"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55385"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}