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2023 (6) TMI 128 - ITAT PUNEGrant of approval for 12AB - No effective opportunity to refute the rejection given - denial of natural justice - HELD THAT:- CIT(E) without further opportunity to the appellant rejected the application in violation of principle of natural justice as commanded by proviso to section 12AA(1)(b)(ii) of the Act, thus action of the Ld. CIT(E) suffered from sufficiency of reasonable opportunity to the appellant to refute the rejection vis-à-vis to comply with the requirements sought. Opportunity of being heard should be real, reasonable and effective and same should not be empty formalities, it should not be a paper opportunity. The doctrine of natural justice is a facet of fair play in action and no person shall be saddled with a liability without being heard. Remand the matter back to the file of Ld. CIT(E) for according reasonable & effective opportunity to refute the rejection. Appeal allowed for statistical purposes.
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