ITAT Restores Section 80G Application as Section 12AB Registration Was Already Directed

Chandigarh Educational Society Vs DCIT/ACIT (ITAT Chandigarh) The ITAT Chandigarh allowed the assessee’s appeals for statistical purposes and remanded the matter relating to approval under Section 80G of the Income-tax Act, 1961, to the competent authority for fresh consideration. The assessee, a charitable institution claiming to be engaged in charitable activities, had applied for approval under Section 80G. The Principal Commissioner of Income Tax (Central), Gurgaon rejected the application primarily on the ground that the assessee’s application for registration under Section 12...