ITAT Remands 80G Approval Case: Incorrect Form Selection & Natural Justice Violation

Fofaria Family Charitable Trust Vs CIT (Exemption) (ITAT Ahmedabad) The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, adjudicated an appeal filed by the Fofaria Family Charitable Trust against the order of the Commissioner of Income Tax (Exemption) [CIT(E)], which rejected the Trust’s application for regular registration under Section 80G(5) of the Income Tax Act, 1961. The core issue revolved around the Trust’s inadvertent selection of an incorrect clause in the prescribed application form, Form 10AB, and the CIT(E)’s subsequent rejection of the application without ...