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CIT(E) Must Issue SCN Before Rejecting U/s 12AB & 80G Applications: Jaipur ITAT
Case Law Details
- Case Name
- Jain Citizen Vs CIT (ITAT Jaipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2026-27
- Courts
- All ITAT, ITAT Jaipur
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Jain Citizen Vs CIT (ITAT Jaipur)
Jaipur ITAT Restores U/s 12AB and 80G Registration Applications; Holds CIT(E) Should Issue Show Cause Before Rejecting Charitable Trust’s Claim
The Jaipur ITAT set aside the CIT(E)’s orders rejecting registration under sections 12AB and 80G and restored the matter for fresh consideration, holding that the trust must be afforded a proper opportunity to establish the genuineness of its charitable activities before its applications are rejected.
The CIT(E) had rejected the trust’s registration on the grounds that its activities were primarily fo...




