2026 (4) TMI 1914

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....ant(s) No. 1 ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1 This Tax Appeal is admitted for consideration of the following substantial questions of law: "1 Whether on the facts and in the circumstances of the case and in law, the Hon'ble Tribunal has erred in directing CIT(E) to examine the application of assessee in limited purview of provisions of section 80G(5B) of I....

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....lication of assessee in limited purview of provisions of section 80G(5B) of Income Tax Act, 1961 ignoring the fact that provisions of section 80G(5B) of Income Tax Act, 1961 cannot override substantial provisions of section 80G(5) r.w.s 2(15) of Income Tax Act, 1961 that define charitable object, which stands further clarified by Hon'ble Supreme Court of India in the case of Upper Ganges Sugar Mil....

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....see before rejecting the application under Section 80G of the Act by Ld. CIT(E). The show cause notice holds immense significance in income tax proceedings, ensuring procedural fairness and safeguarding the rights of taxpayers. There are many judicial pronouncements which have reinforced the indispensability of this notice, emphasizing that orders issued without its adherence may be deemed invalid....