ITAT Sets Aside 80G Rejection Due to Incorrect Assumption by CIT(E)

Dr. C J Desai And Jaswantiben Desai Foundation Vs CIT (Exemption) (ITAT Ahmedabad) The Income Tax Appellate Tribunal (ITAT) Ahmedabad reviewed an appeal by Dr. C J Desai and Jaswantiben Desai Foundation challenging the rejection of its Section 80G application by the Commissioner of Income Tax (Exemption) [CIT(E)]. The CIT(E) had denied approval under Section 80G(5)(iii) on the grounds that the trust lacked valid registration under Section 12A/12AB. However, the trust argued that it already had a valid 12A registration for A.Y. 2022-23 to 2026-27, granted on 21.07.2023. It was clarified that th...