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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether rejection of approval under Section 10(23C)(vi) of the Income-tax Act, 1961 was liable to be quashed for want of a proper hearing and whether the matter should be remitted for reconsideration.
Analysis: The order rejecting approval did not show that the assessee-institution had been given a meaningful opportunity of hearing. In the absence of a factual examination after hearing the institution, the authority's conclusion could not be sustained. The Court held that the matter had to be considered afresh on the basis of the principles laid down by the Supreme Court in American Hotel & Lodging Association Educational Institute, with the assessee being given an opportunity to place the necessary material and cooperate in the inquiry.
Conclusion: The rejection order was quashed and the matter was remitted for fresh consideration after affording an opportunity of hearing to the assessee.
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