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2020 (6) TMI 426 - AT - Income TaxNon granting of exemption to the Appellant u/s.12AA - assessee failed to file documentary evidences to enable him to bring satisfaction about the genuineness of the assessee-trust activities - AR submitted before us that assessee had already submitted all the required documents which were not considered by ld.CIT(E) - HELD THAT:- This matter requires reconsideration at the level of Ld.CIT(E). Since according to assessee, the assessee had already submitted the required documents before Ld.CIT(E), but the same do not find mention in the order. Therefore, it can be inferred that those documents filed by the assessee were not considered. The principle of audi alteram partem is the basic concept of natural justice. The expression “audi alteram partem” implies that a person must be given an opportunity to defend himself. This principle is sine qua non of every civilized society. The right to notice, right to present case and evidence, right to rebut adverse evidence, right to cross examination, right to legal representation, disclosure of evidence to party, report of enquiry to be shown to the other party and reasoned decisions or speaking orders. We took this guidance for right of hearing, from the ratio as is laid down by the Hon'ble Supreme Court in the case of Maneka Gandhi v. Union of India [1978 (1) TMI 161 - SUPREME COURT] wherein Hon'ble Supreme Court has laid down that rule of fair hearing is necessary before passing any order. We restore it back to Ld.CIT(E) and direct that all the documents filed by the assessee be considered and assessee be given one more opportunity of being heard and to file any other documents before the Ld.CIT(E), Ahmedabad as called for and the Ld.CIT(E) is also directed to decide the application for registration filed by the assessee - Decided in favour of assessee for statistical purposes.
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