ITAT Ahmedabad Rejects Section 80G Denial due to Natural Justice Violation

Secret Charitable Trust Vs CIT (Exemption) (ITAT Ahmedabad) In a significant ruling emphasizing procedural fairness, the Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has overturned an order by the Commissioner of Income Tax (Exemption) [CIT(E)] that rejected a charitable trust’s application for final approval under Section 80G(5)(iii) of the Income Tax Act, 1961. The tribunal’s decision, pronounced on March 20, 2025, primarily hinged on a severe violation of the principles of natural justice, specifically the inadequate opportunity provided to the assessee to present its ...