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2019 (4) TMI 409 - ITAT BANGALOREGrant of registration u/s. 12A - no proper opportunity to being heard to assessee - SCN received belatedly - assessee not satisfied the Commissioner about the conditions required for grant of registration - application for grant of registration rejected - HELD THAT:- Show cause notice dated 11.09.2017 issued by the CIT(E) was received by the assessee only on 12.12.2017. Our attention was drawn to the date of receipt seal of the assessee in which the receipt of show cause notice issued by the CIT(E) dated 11.09.2017 is recorded as 12.12.2017. In the given facts and circumstances, we are satisfied that the assessee did not have proper opportunity of being heard before the CIT(E). We, therefore, set aside the order of CIT(E) and direct the CIT(E) to examine afresh the question of grant of registration u/s. 12A to the assessee, after affording proper opportunity of being heard. - Appeal of assessee allowed for statistical purposes.
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