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Email Missed, Registration Denied: ITAT Orders Fresh Section 12A & 80G Hearing
Case Law Details
- Case Name
- Indram Foundation Vs CIT(Exemption) (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- NA
- Courts
- All ITAT, ITAT Ahmedabad
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Indram Foundation Vs CIT(Exemption) (ITAT Ahmedabad)
Email Missed, Registration Denied— Technical Lapse Not Fatal- ITAT Restores 12A & 80G Applications for Fresh Hearing
Assessee trust filed two appeals against separate orders of CIT(E), Ahmedabad dated 21.12.2024 (denial of registration u/s 12A) & 23.12.2024 (denial of approval u/s 80G). CIT(E) rejected both applications solely on the ground that the trust failed to furnish self-certified copy of original trust deed / MoA / constitution documents. Assessee submitted before Tribunal that the email issued by CIT(E) ...
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