ITAT Restores 80G Application to CIT(E) for De-Novo Review, Citing Filing Error

Aatman Foundation Vs CIT (Exemption) (ITAT Ahmedabad) Income Tax Appellate Tribunal (ITAT) Ahmedabad Bench has reversed and remanded the rejection of Aatman Foundation’s application for 80G approval (Form 10AB). The foundation’s appeal challenged the Commissioner of Income Tax (Exemption) [CIT(E)]’s decision to deem their application non-maintainable due to an alleged violation of eligibility conditions under Section 80G(5)(iv)(B) of the Income Tax Act. The ITAT condoned a 109-day delay in filing the appeal. Aatman Foundation had initially submitted an application in Form 10A...