https://www.taxtmi.com/highlights?id=74327 Exemption u/s 11 - approval u/s 80G - cancellation of provisional approval without giving show cause notice - the Assessee Trust had applied for registration within the time allowed under the Act. Hence, the application of the assessee is valid and maintainable. Even otherwise, the Provisional Approval is upto A.Y.2025-26, and it can be cancelled by the CIT(E) only on the specific violations by the assessee. However, in this case CIT(E) has not mentioned about any violation by the Assessee. - this appeal is restore back to the file of ld. CIT(E) to verify limited facts that if the assessee fulfil all other requite conditions and to allow them approval under section 80G(5) in accordance with law. - AT en-us Mon, 22 Jan 2024 08:26:00 +0530 Mon, 22 Jan 2024 08:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74327 Exemption u/s 11 - approval u/s 80G - cancellation of provisional approval without giving show cause notice - the Assessee Trust had applied for registration within the time allowed under the Act. Hence, the application of the assessee is valid and maintainable. Even otherwise, the Provisional Approval is upto A.Y.2025-26, and it can be cancelled by the CIT(E) only on the specific violations by the assessee. However, in this case CIT(E) has not mentioned about any violation by the Assessee. - this appeal is restore back to the file of ld. CIT(E) to verify limited facts that if the assessee fulfil all other requite conditions and to allow them approval under section 80G(5) in accordance with law. - AT Highlights Income Tax Mon, 22 Jan 2024 08:26:00 +0530 https://www.taxtmi.com/highlights?id=74327