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2012 (11) TMI 270 - AT - Income TaxExemption u/s 80G of the Income-tax Act – Held that:- Even if any Income-tax Authority wants to withdraw approval, he shall issue a show cause notice against the proposed withdrawal to the assessee concerned and after giving a reasonable opportunity of being heard shall withdraw approval after recording reasons for doing so - in the present case no such show cause notice has been issued to the assessee - CIT without issuing any such notice has withdrawn approval - renewal of exemption u/s 80G(5)(vi) cannot be denied to the assessee, having valid approval - DIT(E) was not justified in denying renewal of approval u/s 80G(5)(vi) of the Act
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