Case Law Details
Case Name : Bai Ruxmani Vs CIT (ITAT Ahmedabad)
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All ITAT ITAT Ahmedabad
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Bai Ruxmani Vs CIT (ITAT Ahmedabad)
In the case of Bai Ruxmani v. CIT (ITAT Ahmedabad), the Income Tax Appellate Tribunal (ITAT) remanded the case back to the Commissioner of Income Tax (Exemption) (CIT(E)) for re-examination. The appeal was filed against an order dated September 18, 2023, under Section 12A(1)(ac) of the Income Tax Act, which had rejected the approval for the assessee’s charitable trust application. The issue arose from the fact that the notice for the hearing, issued on September 12, 2023, gave the assessee only two working days to appear, which was considered insufficient ...
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