ITAT Remands 12AB & 80G Case as Senior Citizen Faced Tech Issues

Lothada-Piplana-Padavala Vs (CIT Exemption) (ITAT Rajkot) The Income Tax Appellate Tribunal (ITAT), Rajkot Bench, has set aside orders from the Commissioner of Income Tax (Exemptions) [CIT(E)], Ahmedabad, concerning the rejection of applications for registration under Section 12AB and approval under Section 80G of the Income Tax Act, 1961. The Tribunal’s decision, issued on June 9, 2025, emphasizes the need for re-adjudication, citing the appellant’s advanced age and lack of familiarity with online tax compliance systems. Appeals and Grounds for Reconsideration The appeals, filed b...