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2004 (9) TMI 40 - PUNJAB AND HARYANA HIGH COURTRenewal of exemption certificate under section 80G - petitioner, however, argued that the respondents have not offered proper opportunity of hearing before passing the order dated February 20, 2003 (annexure P 13), and, therefore, the same is liable to be quashed - we hold that no proper opportunity of hearing had been provided to the petitioner and hearing provided by respondent No. 1 would amount to only a post-decisional hearing in the facts and circumstances of the case and the same would thus, be in violation of the basic principles of natural justice – matter is remanded
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