https://www.taxtmi.com/caselaws?id=196824 The Tribunal allowed both appeals, setting aside the orders rejecting the applications under section 80G(5)(vi) and section 12AA of the Income Tax Act. The Tribunal emphasized that only the Ld. CIT(Exemptions) has the authority to handle such matters, highlighting the necessity for procedural fairness and adherence to legal requirements. The orders were deemed violative of the law as they were not conducted by the authorized officer. The Tribunal directed the matter to be reconsidered by the Ld. CIT(Exemptions) personally to ensure a fair opportunity for the assessee to present their case. en-us Wed, 16 Mar 2016 00:00:00 +0530 Sat, 16 Dec 2017 10:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196824 The Tribunal allowed both appeals, setting aside the orders rejecting the applications under section 80G(5)(vi) and section 12AA of the Income Tax Act. The Tribunal emphasized that only the Ld. CIT(Exemptions) has the authority to handle such matters, highlighting the necessity for procedural fairness and adherence to legal requirements. The orders were deemed violative of the law as they were not conducted by the authorized officer. The Tribunal directed the matter to be reconsidered by the Ld. CIT(Exemptions) personally to ensure a fair opportunity for the assessee to present their case. Case-Laws Income Tax Wed, 16 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196824