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Facts
The assessee society applied for registration under Section 12AB and Section 80G of the Income Tax Act. The CIT (Exemptions) rejected both applications without providing adequate opportunity to the assessee or due consideration to their submissions.
Held
The tribunal held that the CIT's orders were passed without proper consideration of the assessee's submissions and without affording a reasonable opportunity, thus violating principles of natural justice.
Key Issues
Whether the CIT erred in rejecting the registration applications without due consideration and reasonable opportunity to the assessee.
Sections Cited
12AB, 80G(5), 12A, 12A(1)(ac)(vi)
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Income Tax Appellate Tribunal, LUCKNOW BENCH ‘A’, LUCKNOW
Before: SHRI ANADEE NATH MISSHRA & SHRI SUBHASH MALGURIA
(Order pronounced in the open court on 04/12/2025)
Sd/. Sd/. (SUBHASH MALGURIA) (ANADEE NATH MISSHRA) Judicial Member Accountant Member Dated:04/12/2025 *Singh Copy of the order forwarded to :
1. 1. The Appellant 2. The Respondent.
3. Concerned CIT 4. D.R., I.T.A.T., Lucknow