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2013 (4) TMI 600 - AT - Income TaxDisallowance u/s 10(23C) (iiiad) - eligible for exemption u/s 11 not considered by CIT(A)- addition of corpus donations received by the appellant society by invoking section 115BBC by CIT(a) - assessment finalized u/s 144 by CIT confirmed and not u/s 143 (3) as contested by assessee - CIT(A)upholding the levy of interest u/s 234B - Held that:- Bare perusal of the observations of the CIT (A) regarding the issues involved shows that indeed, the grievance of the assessee, taken by way of Ground No.5, to the effect that fair and proper opportunity of hearing was not granted to the assessee by the CIT (A), is found to be justified and is accepted as such. The Order under appeal has been passed without even adverting to the afore-quoted written submissions filed by the assessee before the CIT (A). Therefore, it would be in the interest of justice to remit this case to the file of the CIT (A), to be decided afresh, in accordance with law on affording due and adequate opportunity of hearing to the assessee. The assessee, no doubt, shall cooperate in the proceedings before the CIT (A) - appeal of the assessee allowed for statistical purposes.
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