Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (8) TMI 1124 - ITAT DELHIExemption u/s 11 - rejecting the grant of registration u/s 12A on the grounds that the activities of trust are not for public charity - whether registration u/s 12A be granted to the trust as all the activities of the trust are charitable in nature and relief be given to the assessee? - HELD THAT:- We have gone through the Trust Deed given in paper book. We have also carefully perused the Grant of Probate order by the Addl. District Judge submitted in the paper book. We agree with the assessee’s submission that ld. CIT has passed a hasty order without appreciating the true purport of the documents submitted before him. It is settled law that even administrative order should be consistent with natural justice. It includes fair hearing, fair appreciation of documents and a speaking order. In this view of the matter, we remit the issue to the file of ld. CIT (A). CIT (A) shall consider the issue afresh after giving the assessee proper opportunity of being heard. Appeal filed by the assessee is allowed for statistical purposes.
|