Case Law Analysis
|Income Tax Appellate Tribunal
Section 80G(5)(ii) IT Act | Ex Parte Order Violates Natural Justice: ITAT Delhi Directs Fresh Hearing
ITAT Delhi ruled that an ex parte order under Section 80G(5)(ii) of the Income Tax Act, 1961, violates principles of natural justice if passed without affording a fair hearing. The Tribunal set aside the order and directed a fresh adjudication, emphasizing compliance with procedural fairness for tax exemption registrations.