No Fair Hearing, No Rejection – 80G Denial Without Show Cause Invalid

Acharya Sri Tulsi Mahapragya Seva Kendra Charitable Trust Vs CIT (ITAT Bangalore)

No Fair Hearing, No Rejection – 80G Denial Without Show Cause Invalid- Violation of Natural Justice -Tribunal Restores 80G Application of Charitable Trust

The Trust, originally registered in 2000 (later renamed in 2009), holds registration u/s 12AB (from A.Y. 2022-23 to 2026-27). It was also granted provisional approval u/s 80G(5) from 23.03.2022 to A.Y. 2024-25. On 13.08.2024, the Trust applied for final approval u/s 80G(5) in Form 10AB. CIT(E) issued only one notice (30.11.

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