Rejection of Section 80G Approval Without Hearing Held Invalid by ITAT Ahmedabad

Niravadya Foundation Vs CIT(Exemption) (ITAT Ahmedabad) The appeal before the Income Tax Appellate Tribunal (ITAT) Ahmedabad was filed by the assessee, Niravadya Foundation, against the order of the Commissioner of Income Tax (Exemptions), Ahmedabad [CIT(E)], dated 06.11.2024. The CIT(E) had rejected the assessee’s application for approval under clause (iii) of the first proviso to section 80G(5) of the Income Tax Act, 1961. Condonation of Delay: The appeal was filed with a delay of 76 days. The assessee submitted an affidavit from a trustee explaining that the delay was due to the non-commu...