ITAT Remands 12A & 80G Applications for Fresh Review Over Lack of Adequate Opportunity

SCODV Foundation Vs CIT (ITAT Delhi) Summary: The assessee filed two appeals before the Income Tax Appellate Tribunal (ITAT), Delhi challenging two separate orders dated 29.01.2025 passed by the Commissioner of Income Tax (Exemptions), Delhi [CIT(E)]. The orders had rejected the assessee’s application for registration under Section 12A(1)(ac)(iii) of the Income Tax Act, 1961 and declined approval under Section 80G of the Act. Since both appeals were interconnected, the Tribunal disposed of them through a common order. An application for registration under Section 12A(1)(ac)(iii) was filed by...