https://www.taxtmi.com/caselaws?id=357512 The High Court quashed and set aside the order rejecting a charitable organization's application for a nil tax deduction certificate under Section 197 of the Income Tax Act for the Assessment Year 2018-19. The court found the rejection to be without proper consideration, emphasizing that the Assessing Officer failed to differentiate between the organization's claims under different sections of the Act and did not address the submissions made by the petitioner. The court directed the Assessing Officer to expedite the decision on the application to prevent adverse financial implications for the organization. en-us Thu, 22 Mar 2018 00:00:00 +0530 Fri, 23 Mar 2018 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357512 The High Court quashed and set aside the order rejecting a charitable organization's application for a nil tax deduction certificate under Section 197 of the Income Tax Act for the Assessment Year 2018-19. The court found the rejection to be without proper consideration, emphasizing that the Assessing Officer failed to differentiate between the organization's claims under different sections of the Act and did not address the submissions made by the petitioner. The court directed the Assessing Officer to expedite the decision on the application to prevent adverse financial implications for the organization. Case-Laws Income Tax Thu, 22 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357512