S. 12A Application Pending Before CIT(E): ITAT Remands S. 80G Claim Rejection Matter for Concurrent Consideration

The ITAT has remanded a case to consider the rejection of a Section 80G claim due to an application pending before the CIT. The case involved a taxpayer whose claim for tax exemption under Section 80G was rejected, as their application for registration under Section 12A was still pending. The ITAT ruled that the matter should be reconsidered in light of the ongoing process and remanded it for concurrent consideration, ensuring that the claim is evaluated once the registration process is completed.