https://www.taxtmi.com/caselaws?id=471527 Prior notice to an applicant is required before rejecting an application for approval under Section 80G(5B). Where the absence of notice is undisputed, the rejection is procedurally infirm and cannot be sustained. Consequently, the Revenue's proposed challenge to the approval was not entertained, and questions concerning the applicant's substantive eligibility for approval did not arise for consideration. en-us Mon, 06 Apr 2026 00:00:00 +0530 Mon, 07 Sep 2026 19:20:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471527 Prior notice to an applicant is required before rejecting an application for approval under Section 80G(5B). Where the absence of notice is undisputed, the rejection is procedurally infirm and cannot be sustained. Consequently, the Revenue's proposed challenge to the approval was not entertained, and questions concerning the applicant's substantive eligibility for approval did not arise for consideration. Case-Laws Income Tax Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471527