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2021 (11) TMI 254 - AT - Income TaxExemption u/s 11 - rejecting the registration u/s. 12AA - Denial of principle of natural justice - main grievance of the assessee order passed by the Ld. CIT(E) without granting adequate opportunity of being heard - HELD THAT:- In the instant case it is not clear as to whether the Ld. CIT(E) raised the queries after receiving the reply from the assessee to the earlier queries raised on 19/08/2020. It is well settled that nobody should be condemned, unheard as per the maxim, "audi alteram partem". Keeping in view the principles of natural justice deem it appropriate to set aside this case back to the file of Ld. CIT(E) to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee. Appeal of the Assessee is allowed for statistical purposes.
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