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    <title>2009 (10) TMI 9 - ALLAHABAD HIGH COURT</title>
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    <description>Rejection of approval under section 10(23-C)(vi) was not interfered with because the record showed notice was issued and served through multiple modes, including at the offices connected with the educational institutions, and the Court found that an opportunity of hearing had been afforded but not availed. The petitioner&#039;s objection of inadequate notice and breach of natural justice therefore failed. The Court held that the petitioner should first have explained its non-appearance before the authority rather than invoke writ jurisdiction directly, and it dismissed the writ petition while granting liberty to seek fresh consideration before the Chief Commissioner of Income Tax in accordance with law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=34745</link>
      <description>Rejection of approval under section 10(23-C)(vi) was not interfered with because the record showed notice was issued and served through multiple modes, including at the offices connected with the educational institutions, and the Court found that an opportunity of hearing had been afforded but not availed. The petitioner&#039;s objection of inadequate notice and breach of natural justice therefore failed. The Court held that the petitioner should first have explained its non-appearance before the authority rather than invoke writ jurisdiction directly, and it dismissed the writ petition while granting liberty to seek fresh consideration before the Chief Commissioner of Income Tax in accordance with law.</description>
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