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    <title>2012 (10) TMI 242 - ITAT AGRA</title>
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    <description>The Tribunal set aside the CIT&#039;s order rejecting the renewal of approval under section 80G of the Income Tax Act. The Tribunal deemed approval due to the delay in passing the order, emphasizing that rejection beyond six months entitles approval. It found the CIT&#039;s delegation of inquiry improper and criticized the lack of opportunity given to the assessee. Emphasizing adherence to procedural rules and natural justice, the Tribunal directed the CIT to grant the renewal, highlighting the importance of fair hearings and timely decisions in decision-making processes.</description>
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    <pubDate>Fri, 18 May 2012 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=217293</link>
      <description>The Tribunal set aside the CIT&#039;s order rejecting the renewal of approval under section 80G of the Income Tax Act. The Tribunal deemed approval due to the delay in passing the order, emphasizing that rejection beyond six months entitles approval. It found the CIT&#039;s delegation of inquiry improper and criticized the lack of opportunity given to the assessee. Emphasizing adherence to procedural rules and natural justice, the Tribunal directed the CIT to grant the renewal, highlighting the importance of fair hearings and timely decisions in decision-making processes.</description>
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      <pubDate>Fri, 18 May 2012 00:00:00 +0530</pubDate>
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