<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2021 (5) TMI 142 - ITAT CHANDIGARH</title>
    <link>https://www.taxtmi.com/caselaws?id=407263</link>
    <description>The Appellate Tribunal allowed the Assessee&#039;s appeal, setting aside the rejection of the application for approval under Section 80G(5)(vi) of the Income Tax Act, 1961. The Tribunal found that the Assessee was not given a fair opportunity to respond before the rejection, violating principles of natural justice. The matter was remanded back to the authority for fresh adjudication, emphasizing the importance of providing a reasonable opportunity for the Assessee to be heard. The Assessee&#039;s appeal was allowed for statistical purposes, highlighting a procedural irregularity in the initial rejection.</description>
    <language>en-us</language>
    <pubDate>Mon, 26 Apr 2021 00:00:00 +0530</pubDate>
    <lastBuildDate>Wed, 05 May 2021 08:36:59 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=643504" rel="self" type="application/rss+xml"/>
    <item>
      <title>2021 (5) TMI 142 - ITAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=407263</link>
      <description>The Appellate Tribunal allowed the Assessee&#039;s appeal, setting aside the rejection of the application for approval under Section 80G(5)(vi) of the Income Tax Act, 1961. The Tribunal found that the Assessee was not given a fair opportunity to respond before the rejection, violating principles of natural justice. The matter was remanded back to the authority for fresh adjudication, emphasizing the importance of providing a reasonable opportunity for the Assessee to be heard. The Assessee&#039;s appeal was allowed for statistical purposes, highlighting a procedural irregularity in the initial rejection.</description>
      <category>Case-Laws</category>
      <law>Income Tax</law>
      <pubDate>Mon, 26 Apr 2021 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=407263</guid>
    </item>
  </channel>
</rss>