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Application u/s. 80G inadvertently considered as application u/s. 12AB: Matter restored
Case Law Details
- Case Name
- Ram Niwas Modi Charitable Society Vs CIT (E) (ITAT Jaipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Jaipur
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Ram Niwas Modi Charitable Society Vs CIT (E) (ITAT Jaipur)
ITAT Jaipur held that application for approval under section 80G inadvertently considered as application under section 12AB of the Income Tax Act is against principle of natural justice. Accordingly, matter restored back to CIT(E).
Facts- The applicant filed an online application in Form No. 10AB seeking approval under section 80G of the Income Tax Act. The said application was rejected by CIT(E). Being aggrieved, the present appeal is filed.
Conclusion- Held that here in this case record reveals that the assessee ha...
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