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2013 (6) TMI 503 - AT - Income TaxApplication for grant of registration u/s 12AA & exemption under Section 80G(5) denied - Held that:- CIT did not provide reasonable opportunity of hearing in this regard. The ITO (Tech.) has called the details from the assessee. The CIT examined these details only on 07.08.2012 and the order passed at Kanpur which itself appears that the assessee was not provided sufficient opportunity of hearing. The proviso of Section 12AA(1) provides that no order shall be passed unless the society has been given a reasonable opportunity of hearing. Thus send back the issue before CIT to decide denovo, in accordance with law, after providing reasonable opportunity of hearing to the assessee - appeals of the assessee allowed for statistical purposes.
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