Fresh Section 80G Application Cannot Be Rejected merely Because Earlier Rejection Was Not Appealed

Mohammediya Educational Trust Vs ITO (Exemptions) (ITAT Bangalore) ITAT Remands 80G Approval Case Because CIT(E) Applied Wrong Legal Provisions; Subsequent Form 10AB Filing Maintainable Because No Statutory Bar Exists Under Section 80G; 80G Approval Rejection Set Aside Because CIT(E) Viewed Case From Donor Perspective; Trust Gets Fresh Opportunity Because ITAT Rejects ‘Non-Est’ Finding on 80G Application. In Mohammediya Educational Trust Vs ITO (Exemptions), the ITAT Bangalore considered an appeal against the order of the CIT(E), Bengaluru rejecting the assessee’s application in Form N...