ITAT Allows Charitable Trust Appeals, Orders Fresh Hearing on 12AB & 80G Registration

Gopinathji Jyotipith Foundation Vs CIT (Exemption) (ITAT Ahmedabad) The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has set aside two separate rejection orders passed by the Commissioner of Income Tax (Exemption) [CIT(E)] against the Gopinathji Jyotipith Foundation, a public charitable trust. The CIT(E) had summarily denied the trust’s applications for final registration under Section 12AB and approval under Section 80G(5) of the Income Tax Act, 1961, based solely on the trust’s non-compliance with statutory notices. The ITAT concluded that the ex-parte dismissal, whi...