https://www.taxtmi.com/caselaws?id=388850 The Tribunal set aside the rejection of the application for approval under section 10(23C)(vi) of the Income Tax Act, directing a fresh examination by the Commissioner of Income Tax (Exemption) with a reasonable opportunity for the assessee to be heard. Emphasizing the independent operation of sections 10(23C)(vi) and 12AA, the Tribunal allowed the appeal for statistical purposes, stating that registration under section 12AA is not a mandatory pre-condition for approval under section 10(23C)(vi). en-us Thu, 21 Nov 2019 00:00:00 +0530 Mon, 25 Nov 2019 10:19:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388850 The Tribunal set aside the rejection of the application for approval under section 10(23C)(vi) of the Income Tax Act, directing a fresh examination by the Commissioner of Income Tax (Exemption) with a reasonable opportunity for the assessee to be heard. Emphasizing the independent operation of sections 10(23C)(vi) and 12AA, the Tribunal allowed the appeal for statistical purposes, stating that registration under section 12AA is not a mandatory pre-condition for approval under section 10(23C)(vi). Case-Laws Income Tax Thu, 21 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388850