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Section 12AB & 80G Applications Cannot Be Rejected by Ignoring Replies Filed Before ITO: Bangalore ITAT
Case Law Details
- Case Name
- HC Kamalamma Nalluru Gowda Vs CIT (Exemptions) (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- NA
- Courts
- All ITAT, ITAT Bangalore
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HC Kamalamma Nalluru Gowda Vs CIT (Exemptions) (ITAT Bangalore)
12AB & 80G Applications Cannot Be Rejected by Ignoring Replies Filed Before ITO- Bangalore ITAT
The Bangalore ITAT set aside the rejection of applications for permanent registration u/s 12AB and approval u/s 80G, holding that the CIT(E) wrongly concluded that the trust had not responded to notices despite the assessee having furnished all details before the Income Tax Officer exactly as directed.
The charitable trust had initially obtained provisional registration and thereafter applied for permanent registrat...
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