12AB and 80G Rejection Quashed for Violating CBDT SOP Mandating 15 Days’ Response Time

Dhyas Bahuuddeshiya Sanstha Vs CIT (Exemption) (ITAT Pune) CBDT SOP mandates minimum 15 days’ time- 12AB & 80G rejection quashed for breach of natural justice; ITAT Pune restores trust applications Pune Tribunal set aside rejection of Trust’s applications for regular registration u/s 12AB(1)(ac)(iii) & approval u/s 80G(5)(iii). Tribunal noted that though Trust partly complied with initial notice, second notice dated 29-11-2024 granted less than one week for compliance, contrary to CBDT SOP dated 19-11-2020 mandating minimum 15 days’ time. Such short opportunity was held to be a c...