The case of Mudita Foundation vs. CIT(Exemption), New Delhi (ITA No. 1837/DEL/2020) revolves around the appeal against the order of the CIT(Exemption) denying registration under sections 12AA and 80G of the Income Tax Act.
The foundation challenged the denial, claiming that all required documents had been submitted via email, which the CIT(Exemption) failed to acknowledge in the order.
The ITAT found procedural inadequacies in how the CIT(Exemption) handled the foundation’s application, including the lack of evidence of proper notice service to the appellant.
The tribunal decided to restore the case to the CIT(Exemption) for a fair re-evaluation, emphasizing the need for a thorough and just hearing. This decision underscores the importance of administrative due process in the registration of charitable trusts under tax law.
Mudita Foundation vs. CIT(E) on Registration Denial – ITA No. 1837/DEL/2020
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