https://www.taxtmi.com/caselaws?id=792950 A fresh Form No. 10AB application for approval under section 80G was held maintainable despite an earlier rejection attaining finality, because the Act does not bar a subsequent application before the same authority. The earlier refusal was found to rest on an incorrect reading of section 80G(1) and section 80G(2), which govern donor-side deduction, rather than the institution-level approval sought under section 80G(5). As the assessee's explanation had not been considered fully and consistently, the matter was remitted for fresh adjudication after granting a reasonable opportunity of hearing. en-us Thu, 30 Apr 2026 00:00:00 +0530 Sat, 06 Jun 2026 08:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792950 A fresh Form No. 10AB application for approval under section 80G was held maintainable despite an earlier rejection attaining finality, because the Act does not bar a subsequent application before the same authority. The earlier refusal was found to rest on an incorrect reading of section 80G(1) and section 80G(2), which govern donor-side deduction, rather than the institution-level approval sought under section 80G(5). As the assessee's explanation had not been considered fully and consistently, the matter was remitted for fresh adjudication after granting a reasonable opportunity of hearing. Case-Laws Income Tax Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792950