Society’s Secretary Resigned when notice issued: ITAT directs CIT(E) to reconsider Application u/s 12AB [Read Order]

The Income Tax Appellate Tribunal (ITAT) directed the Commissioner of Income Tax (Exemptions) [CIT(E)] to reconsider a Section 12AB application after noting that the society's secretary had resigned when the notice was issued. The tribunal emphasized the need for fair consideration of applications for tax exemption status, taking into account changes in the organization's management. This ruling underscores the importance of procedural fairness in handling tax exemption applications.