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Income Tax - Highlights / Catch Notes

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Registration u/s 80G(5) - The rejection was based on allegations ...

March 12, 2024

Case Laws     Income Tax     AT

Registration u/s 80G(5) - The rejection was based on allegations of discrepancy in the organization's name, violation of FCRA provisions, and involvement in religious conversion activities. - Providing benefit to any particular religion, caste or community - The Assessee contested these allegations, citing clerical errors, lack of evidence, and violation of natural justice principles. - The Tribunal criticized the lack of confrontation of allegations with the Assessee. They deemed it a violation of natural justice and directed the CIT(E) to provide the Assessee with all relevant information and explanations before reaching a conclusion.

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