Four-Day SCN Insufficient: ITAT Sends Section 80G(5)(iii) Application Back for Re-Evaluation

Adtalish Gam Kadava Patidar Samaj Vs CIT (Exemption) (ITAT Ahmedabad) Four-Day SCN Not Enough: Caste-Based Object Issue to Be Re-Examined After Proper Hearing- ITAT Restores 80G Application Assessee Trust filed Form 10AB on 27.06.2024 seeking 80G(5)(iii) approval, having earlier been granted provisional 80G(5)(iv) registration. CIT(E) observed that Trust’s objects benefit only the Kadava Patidar community, which in his view violates Section 80G(5)(iii) requiring benefit to the public at large. A show cause notice dated 29.11.2024 granted only four days for reply. Assessee sought adjournment,...