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2021 (5) TMI 521 - AT - Income TaxRegistration u/s 12AA rejected - As argued CIT(E) passed the impugned order ex parte without commenting on the objects of the assessee which were charitable in nature - HELD THAT:- In the present case, it is noticed that the ld. CIT(E) passed the impugned order ex parte. He simply stated that opportunity was afforded to the assessee on 14/08/2019 and the matter was fixed for hearing on 22/08/2019. As not brought on record as to whether the notice for hearing was served upon the assessee or the aforesaid date was initiated to the assessee. It is well settled that nobody should be condemned unheard as per the maxim "audi alterm partem". We therefore, by keeping in view the principles of natural justice, deem it appropriate to set aside the impugned order and restore the matter back to the file of the ld. CIT(E) to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of hearing to the assessee. Appeal of the assessee is allowed for statistical purposes.
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