ITAT Dismisses Appeal on Section 80G Due to New Application

Comprehensive Blood And Cancer Care Foundation Vs PCIT (ITAT Ahmedabad)

In Comprehensive Blood and Cancer Care Foundation vs. PCIT, the Income Tax Appellate Tribunal (ITAT) Ahmedabad dismissed the foundation’s appeal as infructuous, given that it had filed a fresh application for Section 80G approval with the Commissioner of Income Tax (Exemption) [CIT(E)]. The foundation initially appealed against the CIT(E)’s order rejecting its application for Section 80G(5)(iii) approval, citing procedural shortcomings. Specifically, the foundation claimed that the CIT(E) failed to

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