ITAT Allows Additional Evidence, Remands Trust Registration Case to CIT(E) for Final Hearing

Omkar Gadi Foundation Vs CIT (Exemptions) (ITAT Delhi) The appeal by the assessee against the order of the Commissioner of Income Tax (Exemption), Delhi, for A.Y. 2025-26 concerns the rejection of its application for registration under Section 12A(1)(ac)(iii) of the Income Tax Act, 1961, and cancellation of provisional registration granted earlier for AY 2025-26 to AY 2027-28. The assessee contended that the CIT(E) erred in rejecting the application without considering the documents submitted. The CIT(E) had observed that the trust did not own the land on which it was constructing a dharamshal...