https://www.taxtmi.com/caselaws?id=463420 ITAT held that the assessee inadvertently selected the wrong section code on Form 10AB and that CIT(E) wrongly treated the application as filed under sub-clause (B) of clause (iv) to s.80G(5), rejecting it without affording an opportunity of hearing. The Tribunal found merit in the assessee's claim, remitted the matter to CIT(E) with a direction to grant final approval under clause (iii) to the first proviso to s.80G(5) if otherwise eligible, to decide the application promptly before expiry of provisional approval, and allowed the appeal for statistical purposes. en-us Fri, 29 Nov 2024 00:00:00 +0530 Mon, 01 Sep 2025 11:27:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463420 ITAT held that the assessee inadvertently selected the wrong section code on Form 10AB and that CIT(E) wrongly treated the application as filed under sub-clause (B) of clause (iv) to s.80G(5), rejecting it without affording an opportunity of hearing. The Tribunal found merit in the assessee's claim, remitted the matter to CIT(E) with a direction to grant final approval under clause (iii) to the first proviso to s.80G(5) if otherwise eligible, to decide the application promptly before expiry of provisional approval, and allowed the appeal for statistical purposes. Case-Laws Income Tax Fri, 29 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463420