Case Law Analysis
|Income Tax Appellate Tribunal
Section 12AB & 80G IT Act | Single Opportunity for Compliance Violates Natural Justice : ITAT Ahmedabad
ITAT Ahmedabad rules that denying registration under Sections 12AB and 80G of the Income Tax Act without providing adequate opportunity for compliance breaches natural justice principles. The tribunal emphasized that procedural fairness requires more than a single hearing notice before rejecting trust registrations.