https://www.taxtmi.com/caselaws?id=471148 Approval under section 10(23C) requires adjudication on the material relevant to the applicant's registration, activities and financial position after a meaningful opportunity to respond. Rejection and cancellation of provisional approval based on non-registration under the Rajasthan Public Trust Act, alleged diversion of funds through construction on trustees' land and profitability were restored for fresh adjudication because requested information had not been furnished by the earlier representative, while subsequent documents included trust registration and audited financial statements. The Commissioner (Exemption) must reconsider the application on merits after granting a hearing, without any finding on eligibility for approval. en-us Tue, 17 Dec 2024 00:00:00 +0530 Sat, 22 Aug 2026 22:09:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471148 Approval under section 10(23C) requires adjudication on the material relevant to the applicant's registration, activities and financial position after a meaningful opportunity to respond. Rejection and cancellation of provisional approval based on non-registration under the Rajasthan Public Trust Act, alleged diversion of funds through construction on trustees' land and profitability were restored for fresh adjudication because requested information had not been furnished by the earlier representative, while subsequent documents included trust registration and audited financial statements. The Commissioner (Exemption) must reconsider the application on merits after granting a hearing, without any finding on eligibility for approval. Case-Laws Income Tax Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471148