Denial of registration u/s. 12A and 80G without considering reply not tenable: ITAT Delhi

Jain Mahasabha Vs CIT (Exemption) (ITAT Delhi) ITAT Delhi held that cancellation of provisional registration u/s. 12A and 80G of the Income Tax Act as well as denial of final registration by CIT(E) without considering reply furnished by the assessee is violative of principles of natural justice. Accordingly, matter remitted back to file of CIT(E). Facts- The assessee is registered under Society Registration Act, 1860 on 14.08.1989 and claimed to be engaged in providing relief to the poor and needy and fulfilling the objects of the society as mentioned in the Memorandum of Association of Jain M...