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2024 (2) TMI 105 - ITAT PUNEDenial of registration u/s. 12AB(1)(ac)(vi) and approval u/s.80G(5)(iv) - Standard Operative Procedure - Shorter period given to reply - non disposal of adjournment petition - denial of natural justice - as submitted CIT, Exemption without disposing of the adjournment petition sought by the appellant had proceeded with the disposing of the application - HELD THAT:- As appellant was asked to furnish certain information requesting the appellant society to file the details on or before 18.10.2023 thereby giving a short period of time i.e. less than one week, which is against the Standard Operative Procedure (‘SOP’) issued by the CBDT dated 19.11.2020, wherein, minimum period of 15 days is required to be given to the assessee to comply with notices u/s 142(1) from the date of issue of the notice. Recently, in the case of Dauphin Travel Marketing Private Limited [2023 (7) TMI 1355 - DELHI HIGH COURT ] taking note of this SOP held that the grant of insufficient time to respond the notice violates the principles of natural justice and, therefore, set-aside the assessment. Thus, it is clear that the appellant was given unreasonably very short period of time to respond to the notice, which is against the principles of natural justice. We find that the approach adopted by the ld. CIT, Exemption is unreasonable and violates of the principles of natural justice. In the circumstances, we are of the considered opinion that it is a fit case to remand the matter to the file of ld. CIT, Exemption for de novo consideration in accordance with law.
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