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2021 (5) TMI 142 - AT - Income TaxDenial of approval u/s. 80G - since the assessee did not reply to the queries raised by the Ld. CIT(E), there was no alternate except to reject the application moved by the assessee for approval u/s. 80G - HELD THAT:- In the present case, it appears that a due and reasonable opportunity of being heard was not provided by the Ld. CIT(E) particularly when the case was fixed for furnishing the details on 16/04/2019 and the assessee sought time of 8-10 days vide email dated 15/04/2019. CIT(E) without commenting upon the request of the assessee, rejected the application moved by the assessee for approval u/s. 80G of the Act by passing the impugned order ex parte. It is well settled that nobody should be condemned unheard as per the maxim "audi alterm partem". We therefore, by keeping in view the principles of natural justice, deem it appropriate to set aside the impugned order and restore the matter back to the file of the Ld. CIT(E) to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of hearing to the assessee. Appeal of the assessee is allowed for statistical purposes.
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