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Case Law Details

Case Name : Indram Foundation Vs CIT(Exemption) (ITAT Ahmedabad)
Related Assessment Year : NA
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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) seeking these doc...
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