https://www.taxtmi.com/caselaws?id=196791 The Tribunal upheld the decision regarding the interpretation of Sections 12AA and 80G(5)(iv) of the Income Tax Act, 1961. It found the rejection of the application for registration and approval invalid due to the absence of proper proceedings conducted by the authorized Commissioner. The Tribunal emphasized that the Deputy Director (Systems) lacked the authority to conduct such proceedings, leading to a violation of the Act. The case was remanded to the Commissioner (Exemptions) for reconsideration in compliance with the law, ensuring the assessee's right to be heard. The appeals were dismissed, affirming the Tribunal's decision. en-us Tue, 14 Feb 2017 00:00:00 +0530 Thu, 14 Dec 2017 21:23:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196791 The Tribunal upheld the decision regarding the interpretation of Sections 12AA and 80G(5)(iv) of the Income Tax Act, 1961. It found the rejection of the application for registration and approval invalid due to the absence of proper proceedings conducted by the authorized Commissioner. The Tribunal emphasized that the Deputy Director (Systems) lacked the authority to conduct such proceedings, leading to a violation of the Act. The case was remanded to the Commissioner (Exemptions) for reconsideration in compliance with the law, ensuring the assessee's right to be heard. The appeals were dismissed, affirming the Tribunal's decision. Case-Laws Income Tax Tue, 14 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196791