AdvertisementAanand Achal Guru Foundation Vs CIT (Exemption) (ITAT Pune) Pune ITAT Sets Aside Rejection of 12AB Registration and 80G Approval, Holding Opportunity of Hearing Must Be Real and Effective The Pune ITAT held that the rejection of applications for regular registration under section 12AB and approval under section 80G solely on account of non-compliance with a subsequent notice was unsustainable, where the trust had partly complied with the initial notice and was deprived of an effective opportunity to furnish the remaining documents. The Tribunal noted that the charitable trust, engaged in activ...