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2017 (6) TMI 443 - AT - Income TaxRejecting registration u/s. 12AA and approval u/s. 80G - Form 10A is not submitted in the format as prescribed in the Rules and application u/s. 80G has been rejected because the institution is not registered u/s. 12AA - Held that:- Form 10A was filed by the assessee trust along with the copy of PAN of the trust. Merely because the assessee trust has omitted to mention the Permanent Account No. of the trust in column no. 2 of Form 10A, the Ld. CIT(E) concluded that application is void ab initio without giving an opportunity to the assessee to rectify the mistake is fragile for violation of natural justice. We note that when an action which has got civil consequences is taken or any action adversely affecting the rights of the assessee is taken an opportunity of hearing has to be given to the assessee. Here, in this case, merely because the assessee has not entered the PAN details in column no. 2 of Form 10A, the application has been dismissed, which action of the Ld. CIT(E) smacks of arbitrariness and there is naked violation of natural justice. Thus we remit the application back to the file of Ld. CIT(E) to give an opportunity to the assessee to rectify the mistake, if any, and direct Ld. CIT(E) to pass orders on its applications u/s. 12A as well as 80G of the Act on merits - Decided in favour of assessee for statistical purposes.
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