https://www.taxtmi.com/caselaws?id=265657 The Tribunal allowed the appeal, directing a fresh adjudication by the Commissioner regarding the denial of approval under Section 80G of the Income Tax Act, 1961. The judgment emphasized the necessity of meeting the conditions set out in Rule 11AA and Section 80G(5), highlighting the Commissioner's obligation to thoroughly assess the institution's activities and financial records before making a decision. The Tribunal criticized the reliance on conjectures and stressed the importance of providing a reasoned decision and allowing the applicant an opportunity to be heard before rejection. en-us Wed, 30 Jul 2014 00:00:00 +0530 Tue, 13 Oct 2015 21:53:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265657 The Tribunal allowed the appeal, directing a fresh adjudication by the Commissioner regarding the denial of approval under Section 80G of the Income Tax Act, 1961. The judgment emphasized the necessity of meeting the conditions set out in Rule 11AA and Section 80G(5), highlighting the Commissioner's obligation to thoroughly assess the institution's activities and financial records before making a decision. The Tribunal criticized the reliance on conjectures and stressed the importance of providing a reasoned decision and allowing the applicant an opportunity to be heard before rejection. Case-Laws Income Tax Wed, 30 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265657