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2017 (2) TMI 1283 - HC - Income TaxApplication for registration under section 12AA and approval under section 80G(5)(iv) rejected - failure to furnish the relevant documents/information - order was passed by the Deputy Director (Systems) and not by the CIT himself. Thus, no proper opportunity of being heard was given to the appellant - competent authority - Held that:- Tribunal after examining the matter held correctly held that law does not permit Deputy Director (Systems) to hear any matter under Sections 12AA and 80G(5)(iv) of the Act. It is for the CIT(Exemptions) to hear and conduct the proceedings himself after giving opportunity of being heard. Thus, the impugned order in the present case was held to be violative of the provisions of the Act and the matter was sent to the CIT(Exemptions) to re-decide the issue afresh in accordance with law by giving reasonable sufficient opportunity of being heard to the assessee. No substantial question of law arises
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