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[Cites 0, Cited by 0] [Section 11AA] [Entire Act]

Union of India - Subsection

Section 11AA(5) in Income Tax Rules, 1962

(5)Where the Commissioner is satisfied that one or more of the conditions laid down in clauses (i) to (v) of sub-section (5) of section 80G are not fulfilled, he shall reject the application for approval, after recording the reasons for such rejection in writing :Provided that no order of rejection of an application shall be passed without giving the institution or fund an opportunity of being heard.