ITAT Restores Trust Registration Case, Cites Denial of Adequate Opportunity

Shree Sharda Sarvajanik Seva Mandal Vs CIT (ITAT Ahmedabad) Ahmedabad: The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench, has set aside an order passed by the Commissioner of Income Tax (Exemption) [CIT(E)] that had rejected the application for fresh registration and cancelled the provisional registration of Shree Sharda Sarvajanik Seva Mandal, a charitable trust. The Tribunal found that the CIT(E) had rejected the application without providing the trust with an adequate opportunity to furnish details, amounting to a violation of the principles of natural justice. The matter has been s...