https://www.taxtmi.com/caselaws?id=120508 The Tribunal held that the refusal to grant exemption under section 80G(5)(vi) of the Income-tax Act was unjustified as the DIT(E) relied on untested statements without providing the assessee an opportunity to cross-examine donors, violating principles of natural justice. The Tribunal emphasized that evidence used without cross-examination is inadmissible, and since the assessee complied with all requirements, the refusal was deemed invalid. The appeal was allowed, and the exemption was granted, overturning the initial decision. en-us Fri, 30 May 2008 00:00:00 +0530 Fri, 20 Jul 2012 16:15:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120508 The Tribunal held that the refusal to grant exemption under section 80G(5)(vi) of the Income-tax Act was unjustified as the DIT(E) relied on untested statements without providing the assessee an opportunity to cross-examine donors, violating principles of natural justice. The Tribunal emphasized that evidence used without cross-examination is inadmissible, and since the assessee complied with all requirements, the refusal was deemed invalid. The appeal was allowed, and the exemption was granted, overturning the initial decision. Case-Laws Income Tax Fri, 30 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120508