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2018 (10) TMI 734 - AT - Income TaxCharitable activity - rejecting the application of the appellant trust u/s 12A - evidences furnished by the assessee to prove the genuineness of the activities of the assessee trust - Held that:- We have considered the submissions of both the parties and perused the material available on the record. In the present case it is noticed that learned CIT(E) on the one hand admitted that the assessee filed the documents on 17.10.2014 and 24.10.2017 relating to the case on the other hand he stated that the assessee had not filed the requisite details to establish the genuineness of the activities. It is also an admitted fact that learned CIT(E) dismissed the application of the assessee by passing the exparte order. Keeping in view the principles of natural justice i.e. nobody should be condemned unheared as per the maxim “Audi Alteram Partem”, deem it appropriate to remit this case back to the file of the learned CIT(E) to be decided 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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