TMI Blog2014 (5) TMI 967X X X X Extracts X X X X X X X X Extracts X X X X ..... of the trust, did not allow any other opportunity to the assessee to present its case before him - it would be in the interest of justice that the matter to be remitted back to the DIT(Exemption) for fresh adjudication – Decided in favour of Assessee. - ITA No. 2827/Ahd/2012 - - - Dated:- 25-4-2014 - Shri D. K. Tyagi And Shri N. S. Saini,JJ. For the Appellant : Sh. Rajiv Sahai with Sh. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has not yet commenced any activities. 2. The first ground of appeal of the assessee is directed against the order of Director of Income Tax(Exemption) that the assessee was not allowed reasonable opportunity of hearing before passing ex-parte order and rejecting the registration application filed by the assessee. 3. The Ld. AR of the assessee submitted that the Director of Income Tax(Exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AR of the assessee that at the time of granting registration of the trust, the CIT has to satisfy himself whether the objects of the trust are charitable and the activities of the trust are genuine. He submitted that in the order of the Ld. Director of Income Tax(Exemption), there is no finding to the effect that either the objects of the trust are not charitable or the activities of the trust ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for de novo adjudication of the issue. 6. After considering the rival submissions and perusing the material on record, we find that the Ld. Director of Income Tax(Exemption) called for details and documents vide letter dated 01.10.2012 and thereafter, before rejecting the application for registration of the trust, did not allow any other opportunity to the assessee to present its case before hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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