Case Law Details
Seth Bechardas Manchand Jain Shwet Amber Trust Vs CIT (ITAT Pune)
Introduction: The recent appeal by Seth Bechardas Manchand Jain Shwet Amber Trust against the Commissioner of Income Tax-Exemption’s (CIT(E)) order under section 80G(5) of the Income-tax Act, 1961, has garnered attention. The Income Tax Appellate Tribunal (ITAT) Pune examined the rejection, highlighting the lack of effective notice, violation of natural justice, and the subsequent remand.
Detailed Analysis:
1. Background of the Appeal: Seth Bechardas Jain Trust challenged the CIT(E)’s order, asserting their eligibility for 80G registration under the Act. The trust faced issues concerning the genuineness of its activities, leading to rejection by the CIT(E).
2. CIT(E)’s Actions and Lack of Compliance: The trust applied for 80G registration, and upon scrutiny, the CIT(E) issued notices on 19/05/2023 and 10/07/2023, seeking clarification and information to substantiate the trust’s activities. However, the trust failed to comply with the notices.
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