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2020 (4) TMI 429 - AT - Income TaxExemption u/s 11 - rejecting application u/s.12AA holding that assessee failed to file documentary evidences to enable him to bring satisfaction about the genuineness of the Trust activities - HELD THAT:- Matter requires reconsideration at the level of Learned CIT(Exemption). Since the assessee could not satisfy ld.CIT(E) by submitting the documents as highlighted by ld.CIT(E) in its order. Therefore, in our view the interest of justice would be met in case Assessee is provided one more opportunity to present the documents. Even otherwise, the principle of audi alteram partem is the basic concept of natural justice. The expression “audi alteram partem” implies that a person must be given an opportunity to defend himself. This principle is sine qua non of every civilized society. The right to notice, right to present case and evidence, right to rebut adverse evidence, right to cross examination, right to legal representation, disclosure of evidence to party, report of enquiry to be shown to the other party and reasoned decisions or speaking orders. We took this guidance for right of hearing, from the ratio as is laid down by the Hon'ble Supreme Court in the case of Maneka Gandhi v. Union of India [1978 (1) TMI 161 - SUPREME COURT] wherein laid down that rule of fair hearing is necessary before passing any order. We find that it is pre-decision hearing standard of norm of rule of audi alteram partem. We, are therefore, of the view the matter requires reconsideration at the level of Learned CIT(Exemption), thus, we restore it back to Ld.CIT(Exemption) and direct that assessee be given one more opportunity of being heard - Appeal of the assessee is allowed for statistical purpose.
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