This review delves into the tribunal’s decision in the case of FMC Medical Research Training & Science Organisation vs. CIT(Exemption), particularly focusing on the denial of registration under Section 80G of the Income Tax Act, 1961.
The appellant, FMC Medical Research Training & Science Organisation, faced a rejection for their registration under Section 80G by the Commissioner of Income-tax (Exemption), New Delhi. The decision was primarily due to the absence of the appellant’s key representative during critical hearings, who was overseas at the time.
The core issue was whether the procedural absence due to the overseas commitments of the key person from the appellant’s side was a sufficient basis for the rejection of the registration application. The tribunal noted this absence and decided to restore the matter to the CIT(Exemption) for a re-evaluation, emphasizing the need for a fair opportunity to be given to the appellant to present its case.
The case underscores the importance of ensuring all procedural fairness in legal proceedings, particularly in the context of charitable organizations seeking registration under tax-exemption provisions. The decision stresses the tribunal’s commitment to ensuring that justice is served through procedural fairness.
The final decision was pronounced in the open court on May 24, 2023, allowing the appeal for a fresh review by the CIT(Exemption).
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