This article analyzes the appeal by Sanskriti Foundation for Educational Development against the denial of their applications for registration under section 12AA and tax exemption under section 80G, highlighting procedural issues and the tribunal’s directives for fair processing.
The foundation appealed against the decision by the Commissioner of Income Tax (Exemption) which denied both their 12AA registration and 80G approval in a single combined order. This was part of a series of appeals involving related entities, addressing similar procedural and legal concerns.
The primary concern was the CIT (Exemption)’s method of issuing combined decisions for distinct legal matters without providing sufficient individual consideration and opportunity for the appellants to present their case effectively.
The tribunal noted the incorrect practice of combining separate legal issues into a single order and the lack of adequate hearing opportunities. As a result, it remanded the case, directing the CIT (Exemption) to handle the registration and exemption processes separately and ensure proper hearings are conducted.
The case emphasizes the need for meticulous and fair administrative procedures in handling tax exemption and registration applications. The tribunal’s insistence on separate orders for distinct legal matters sets a significant precedent for how similar cases should be managed to ensure justice and fairness.
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