Notice uploaded on Portal but not mailed: ITAT directs reconsideration of Section 12A & 80G applications

Raghunandan Mishra Charitable Trust Vs CIT (Exemption) (ITAT Delhi)

Notice uploaded on Portal but not mailed: ITAT directs reconsideration of Section 12& 80G applications

ITA No.1791/Del/2023 and 1790/Del/2023 were appeals filed by Raghunandan Mishra Charitable Trust against separate orders of the CIT(E), Lucknow. These orders, dated 03.09.2022 and 03.10.2022 respectively, denied the trust’s registration under sections 12A and 80G of the Income Tax Act.

The primary grievance in both appeals was that the CIT(E) had rejected the applications without providing adequate opportunity to the assessee for being heard, thus violating the principles of natural justice.

ITAT Delhi’s Decision

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