https://www.taxtmi.com/caselaws?id=378271 The court set aside the respondent's denial of approval under Section 35(1)(ii) of the Income Tax Act, finding it based on an incorrect understanding of statutory provisions and rules. The court directed the respondent to reconsider the petitioner's application within eight weeks, emphasizing the need to properly assess the genuineness of the petitioner's activities and the intended use of funds for scientific research. The writ petition was allowed, granting the petitioner an opportunity to submit additional documents and have a hearing in the process. en-us Mon, 08 Apr 2019 00:00:00 +0530 Fri, 05 Aug 2022 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378271 The court set aside the respondent's denial of approval under Section 35(1)(ii) of the Income Tax Act, finding it based on an incorrect understanding of statutory provisions and rules. The court directed the respondent to reconsider the petitioner's application within eight weeks, emphasizing the need to properly assess the genuineness of the petitioner's activities and the intended use of funds for scientific research. The writ petition was allowed, granting the petitioner an opportunity to submit additional documents and have a hearing in the process. Case-Laws Income Tax Mon, 08 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378271