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2020 (4) TMI 707 - AT - Income TaxExemption u/s 11 - society has been granted registration u/s 12AA - Denial of natural justice - status of the society is treated as AOP - AO has made addition as the assessee society has not claimed the earlier year losses in its return of income - CIT(A) has passed ex-parte order without giving any opportunity of hearing and hence the addition made by the Assessing Office - HELD THAT:- From the perusal of the order of the CIT(A) it can be seen that the CIT(A) has not given opportunity of hearing to the assessee before enhancing. As per the provision of the Income Tax Act, 1961, the CIT(A) has to give a proper hearing before enhancing any assessment, but the CIT(A) failed and has overlooked the provisions of the Income Tax Act. Therefore, it will be appropriate to remand back this entire issue to the file of the CIT(A) for proper objection after giving hearing to the assessee. Both the appeals are identical, therefore, both the appeals are partly allowed for statistical purpose.
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