{"id":61193,"date":"2026-06-25T10:59:45","date_gmt":"2026-06-25T05:29:45","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shree-fofaria-family-charitable-trust-v-cit-2025-214-itd-744-ahd-trib\/"},"modified":"2026-06-25T10:59:45","modified_gmt":"2026-06-25T05:29:45","slug":"shree-fofaria-family-charitable-trust-v-cit-2025-214-itd-744-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shree-fofaria-family-charitable-trust-v-cit-2025-214-itd-744-ahd-trib\/","title":{"rendered":"Shree Fofaria Family Charitable Trust. v. CIT (2025) 214 ITD 744 (Ahd) (Trib.)"},"content":{"rendered":"<p>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)\u00a0\u00a0 with a direction to consider the application as filed under the correct clause (iii) and decide afresh if the assessee was otherwise eligible.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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] <\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61193","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fUZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61193","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=61193"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61193\/revisions"}],"predecessor-version":[{"id":61194,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61193\/revisions\/61194"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61193"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61193"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61193"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}