ITAT Remands Appeal to CIT (E) for Reconsideration of 80G Registration in Light of Pending Section 12A Application

Manav Nirman Sansthan Vs CIT (Exemption) (ITAT Chandigarh) Income Tax Appellate Tribunal (ITAT) Chandigarh recently ruled on an appeal filed by Manav Nirman Sansthan against the order dated 12.09.2023 by the Commissioner of Income Tax (Exemption), Chandigarh (CIT(E)). The CIT(E) had rejected the assessee’s application for registration under section 80G of the Income Tax Act, 1961, primarily because the organization was not registered under section 12A of the Act at the time of the order. The assessee’s counsel pointed out that the registration application under section 12A was already ...