ITAT restores Exemption Applications

The Delhi ITAT set aside orders rejecting an educational trust’s applications for registration under Section 12AB and approval under Section 80G of the Income-tax Act. 

The appeals challenged the rejection of the trust’s application for registration under Section 12AB and its application for approval under Section 80G of the Income-tax Act. 

Holding that the matter required fresh consideration in the interests of substantive justice, the Tribunal remanded both applications to the Commissioner of Income Tax (Exemptions) for de novo adjudication.