Trust registration rejection: ITAT orders Reconsideration & fair hearing

Society of Educational Assistance and Training Vs CIT (Exemptions) (ITAT Amritsar) Introduction: The Income Tax Appellate Tribunal (ITAT) Amritsar, in a recent case of Society of Educational Assistance and Training Vs CIT (Exemptions), has ordered reconsideration of the rejection of a charitable trust’s registration application. The order came after it was established that the assessee was not given a fair hearing opportunity before rejecting its application under Section 12AA of the Income Tax Act. Analysis: The assessee, an educational trust, had applied for registration under sectio...