https://www.taxtmi.com/caselaws?id=756257 The tribunal allowed the appeal in favor of the Assessee, setting aside the impugned order denying approval under section 80G(5) of the Income Tax Act, 1961. It directed a fresh adjudication by the competent authority, emphasizing the need for a speaking order with clear reasons. The Assessee was granted a reasonable opportunity to be heard, with a personal hearing request accommodated under the faceless scheme protocol. The tribunal highlighted the importance of procedural fairness and adherence to legal provisions, ensuring applications are considered on merit to prevent undue hardship. en-us Thu, 30 May 2024 00:00:00 +0530 Wed, 31 Jul 2024 08:36:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756257 The tribunal allowed the appeal in favor of the Assessee, setting aside the impugned order denying approval under section 80G(5) of the Income Tax Act, 1961. It directed a fresh adjudication by the competent authority, emphasizing the need for a speaking order with clear reasons. The Assessee was granted a reasonable opportunity to be heard, with a personal hearing request accommodated under the faceless scheme protocol. The tribunal highlighted the importance of procedural fairness and adherence to legal provisions, ensuring applications are considered on merit to prevent undue hardship. Case-Laws Income Tax Thu, 30 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756257