https://www.taxtmi.com/caselaws?id=433654 The Tribunal allowed the appeal filed by the assessee against the order of the Commissioner of Income Tax (Exemption), Pune under section 12AB r/w section 80G(5)(iii) of the Income Tax Act, 1961. The Tribunal found that the Commissioner's order was passed without the application of judicial mind and without providing a reasonable opportunity of being heard. It directed the Commissioner to reconsider the application of the assessee trust in accordance with the law, granting relief to the assessee on the grounds raised. en-us Fri, 03 Feb 2023 00:00:00 +0530 Mon, 06 Feb 2023 09:16:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433654 The Tribunal allowed the appeal filed by the assessee against the order of the Commissioner of Income Tax (Exemption), Pune under section 12AB r/w section 80G(5)(iii) of the Income Tax Act, 1961. The Tribunal found that the Commissioner's order was passed without the application of judicial mind and without providing a reasonable opportunity of being heard. It directed the Commissioner to reconsider the application of the assessee trust in accordance with the law, granting relief to the assessee on the grounds raised. Case-Laws Income Tax Fri, 03 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433654