ITAT Chennai Restores 12AB & 80G Applications – Convention Centre Not Inherently Commercial

Maditssia Trade & Convention Centre Vs CIT (Exemptions) (ITAT Chennai) ITAT Chennai remits back applications for 12AB registration and 80G approval of Maditssia Trade Centre. Tribunal holds that proposed convention centre cannot be treated as per se commercial; directs CIT(E) to reconsider after giving assessee opportunity. ITAT Chennai Restores 12AB & 80G Applications of Maditssia Trade Centre- Convention Centre Not Per Se Commercial – One More Opportunity Allowed- Natural Justice Applied: Tribunal Remits Trust’s Case Back to CIT(E)- Registration & 80G Approval Reconsideration...