https://www.taxtmi.com/caselaws?id=792960 Rejection of approval under section 80G and cancellation of provisional registration were held unsustainable where the assessee was not confronted with the adverse material, including the computation of religious expenditure, and was denied an effective chance to rebut the proposed action. Clause (ii)(b)(B) of the second proviso to section 80G(5) of the Income-tax Act, 1961 read with rule 11AA(5) required prior notice before such adverse action, and the denial of a real opportunity to respond violated natural justice. The matter was remanded to the Commissioner for fresh consideration after giving the assessee adequate opportunity to explain the basis of the proposed rejection. en-us Fri, 15 May 2026 00:00:00 +0530 Sat, 06 Jun 2026 08:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792960 Rejection of approval under section 80G and cancellation of provisional registration were held unsustainable where the assessee was not confronted with the adverse material, including the computation of religious expenditure, and was denied an effective chance to rebut the proposed action. Clause (ii)(b)(B) of the second proviso to section 80G(5) of the Income-tax Act, 1961 read with rule 11AA(5) required prior notice before such adverse action, and the denial of a real opportunity to respond violated natural justice. The matter was remanded to the Commissioner for fresh consideration after giving the assessee adequate opportunity to explain the basis of the proposed rejection. Case-Laws Income Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792960