ITAT Quashes Section 12A/80G Rejection for Natural Justice Violation

Advertisement Apna Charitable Trust Vs CIT (Exemption) (ITAT Ahmedabad) The Income Tax Appellate Tribunal (ITAT) Ahmedabad overturned orders by the Commissioner of Income Tax (Exemption) [CIT(E)] that rejected Apna Charitable Trust’s applications for renewal of registration under Section 12A(1)(ac)(iii) and approval under Section 80G(5)(iii) of the Income Tax Act. The tribunal found that the CIT(E) had failed to consider the trust’s timely submissions, which included detailed activity reports, financial statements, and audit reports, before rejecting their applications. The trus...