https://www.taxtmi.com/caselaws?id=214056 The Appellate Tribunal ITAT Amritsar allowed the appeal of the assessee concerning the rejection of an application for approval under section 80G(5)(vi) of the Income-tax Act, 1961. The Tribunal held that the Commissioner of Income-tax should have passed the order within six months from the date of application, as per Rule 11AA(6), and failure to do so could result in deemed approval to prevent undue hardships. The Tribunal emphasized the need for timely decision-making by the revenue authority and granted the renewal approval sought by the assessee to uphold the rule of law and protect the taxpayer's rights. en-us Wed, 15 Jun 2011 00:00:00 +0530 Mon, 18 Jun 2012 09:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214056 The Appellate Tribunal ITAT Amritsar allowed the appeal of the assessee concerning the rejection of an application for approval under section 80G(5)(vi) of the Income-tax Act, 1961. The Tribunal held that the Commissioner of Income-tax should have passed the order within six months from the date of application, as per Rule 11AA(6), and failure to do so could result in deemed approval to prevent undue hardships. The Tribunal emphasized the need for timely decision-making by the revenue authority and granted the renewal approval sought by the assessee to uphold the rule of law and protect the taxpayer's rights. Case-Laws Income Tax Wed, 15 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214056