Denial of Virtual Hearing Vitiates Order – ITAT Pune Restores 12A Rejection for Fresh Adjudication

Meera-Twinkle Sevabhavi Sanstha Vs CIT (ITAT Pune) Assessee, a registered public trust, sought 12A registration to carry out charitable activities such as providing legal aid & rehabilitation for victims of large-scale financial fraud perpetrated by the Citrus Group, which had duped several poor & illiterate investors. The trust argued that helping victims obtain justice through legal support & awareness fell squarely within “advancement of any other object of general public utility” u/s 2(15). CIT(E), however, rejected the application holding that the activities were confined ...