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Jaipur ITAT: Section 153(3) Not Applicable to U/s 12AB/80G; CIT(E) Must Allow Records

12 Aug 2026 · 12 Aug 2026By CA Vijayakumar Shetty

Jaipur ITAT held Section 153(3) limitation does not apply to 12AB/80G proceedings but restored applications for fresh consideration after due opportunity. The post Jaipur ITAT: Section 153(3) Not Applicable to U/s 12AB/80G; CIT(E) Must Allow Records appeared first on TaxGuru .

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