ITAT Remands 12AB & 80G Applications as CIT(E) Orders Lacked Clarity on Compliance

Lotsawa Rinchen Zangpo Education Trust Vs CIT (Exemptions) (ITAT Delhi) The Income Tax Appellate Tribunal (ITAT), Delhi, dealt with two connected appeals involving the same assessee. One appeal related to rejection of an application under section 12AB(1)(b)(ii) of the Income Tax Act, while the other concerned rejection of approval under section 80G(5). Since both matters were interconnected, they were decided through a common order. The Tribunal noted that, in the proceedings relating to section 12AB, the Commissioner of Income Tax (Exemptions) had granted several opportunities of hearing, but...