ITAT Directs Fresh Decision as CIT(E) Didn’t Consider Assessee’s Submissions

Kodavaame Vs CIT (Exemptions) (ITAT Bangalore) The Income Tax Appellate Tribunal (ITAT), Bangalore Bench, has partially allowed appeals filed by Kodavaame Trust, remanding its cases back to the Commissioner of Income Tax (Exemptions) [CIT(E)] for fresh consideration. The appeals challenged the CIT(E)’s orders dated December 3, 2024, which had cancelled the trust’s provisional registration under Section 12AB and its approval under Section 80G of the Income Tax Act, 1961. The core issue stemmed from the CIT(E)’s finding of non-responsiveness and failure to submit required docum...