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2016 (7) TMI 814 - AT - Income TaxRenewal of approval under section 80G(vi) denied - Held that:- DIT (Exemptions) has not called for any clarifications/justifications from the assessee and has proceeded to adjudicate and reject the assessee’s application in contravention of the principles of natural justice. Therefore, in the interest of justice, we restore the issue to the file of the Ld. DIT (Exemptions) for fresh adjudication with the direction that the assessee be afforded a proper opportunity of being heard before such adjudication. - Decided in favour of assessee for statistical purposes.
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