https://www.taxtmi.com/caselaws?id=458761 The ITAT set aside the CIT(Exemption)'s rejection of the appellant's application for approval under Section 80G(5) of the Income Tax Act, 1961, citing procedural errors. The Tribunal, influenced by a Calcutta Bench judgment, emphasized procedural fairness and remitted the matter for reconsideration, directing the CIT to assess the application under the correct proviso clause. The appeal was allowed for statistical purposes, favoring the appellant. en-us Thu, 21 Mar 2024 00:00:00 +0530 Fri, 15 Nov 2024 08:45:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458761 The ITAT set aside the CIT(Exemption)'s rejection of the appellant's application for approval under Section 80G(5) of the Income Tax Act, 1961, citing procedural errors. The Tribunal, influenced by a Calcutta Bench judgment, emphasized procedural fairness and remitted the matter for reconsideration, directing the CIT to assess the application under the correct proviso clause. The appeal was allowed for statistical purposes, favoring the appellant. Case-Laws Income Tax Thu, 21 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458761