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2019 (4) TMI 260 - AT - Income TaxGrant of registration u/s 12A rejected - failure to produce material to substantiate its claim that society’s aims/objects and terms of memorandum are of the charitable nature and the same are being followed - adequate opportunity of being heard - principle of natural justice. - HELD THAT:- The representative of the appellant society could not properly represent the case of the society and did not file the relevant documents. For misrepresentation of the representative of the appellant society, the appellant society should not suffer, therefore, it will be appropriate in the interest of justice to remand back this matter to the file of the Commissioner of Income Tax, Faridabad for taking on record the relevant documents which were called by the Commissioner of Income Tax and then pass appropriate order as regards whether to grant registration u/s 12AA(1)(b)(ii) or not. Needless to say, the appellant society be given opportunity of hearing by following principles of natural justice. Hence, appeal of the appellant society is partly allowed for statistical purpose.
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