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2015 (12) TMI 385 - AT - Income TaxCharitable activity - addition made by the Assessing Officer treating the activity of providing Mid Day Meal being falling with the proviso to Section 2(15) - Breach of natural justice - non providing opportunity to present case to assessee - Held that:- It is evident from the affidavit and its annexure that the assessee has duly filed application for adjournment before the learned Commissioner of Income-tax (Appeals), and therefore, the finding of the learned Commissioner of Income-tax (Appeals) that non attended on 13.06.2012 is not correct. The notices on the subsequent dates are also found not to be served properly on the assessee as asserted by the secretary of the assessee society in his affidavit. In view of these facts and circumstances, we are of the considered opinion that the assessee has not been provided any opportunity to represent its case, and therefore, following the settled rule of natural justice of “audi alteram partem” according to which nobody should be condemned unheard, we remit the matter back to the file of the learned Commissioner of Income-tax (Appeals) with a direction to provide opportunity of being heard and decide the appeal de novo. - Decided in favour of assessee for statistical purposes.
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