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2020 (4) TMI 621 - AT - Income TaxExemption u/s 11 - registration u/s 12A denied merely on the basis of the Report of the Inspector - Assessee denied natural justice and has also not provided the opportunity to contradict the report of the Inspector - HELD THAT:- Inspector had conducted detailed enquiry and have also contacted various students who are exempted from paying the fees by the assessee trust. Neither the copy of the report was provided to the assessee nor the comments of the assessee were called for on the report of the Inspector. CIT(Exemption) without confronting the report of the Inspector have wrongly held that the assessee was into commercial activities. CIT(Exemption) was under duty to provide the copy of the report of the Inspector to the assessee and thereafter the assessee should called upon to furnish its report and the assessee may also be called upon by the Ld.CIT(Exemption) to file any other documents to prove the genuineness of the activities of the assessee. As the Ld. CIT(Exemption) has not followed the principles of natural justice and has also not provided the opportunity to contradict the report of the Inspector. Matter is required to be sent back to the file of Ld. CIT(Exemption) for fresh adjudication of the matter in accordance with law - Appeal of the assessee is allowed for statistical purposes.
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