Application u/s. 80G inadvertently considered as application u/s. 12AB: Matter restored

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 th

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