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2017 (3) TMI 1374 - AT - Income TaxRegistration u/s 12A denied - non affording due opportunity of hearing on the basis of sole ground that the trust has not been registered under M.P. Registration Act, 1951 - Held that:- The appellant was not provided due opportunity of hearing to place its case which resulted into dismissal of application. We are satisfied that the appellant was not provided due opportunity of hearing during the proceedings. Therefore, the order has been passed violating the principles of natural justice and thus the same is not sustainable in law. In view of our above-noted factual position, we find it appropriate to set aside the impugned order and restore the issue to the file of the learned CIT-II, Indore, for fresh adjudication, after providing due opportunity of hearing to the assessee and without being prejudiced from the earlier order passed by him. - Decided in favour of assessee for statistical purposes
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