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2017 (3) TMI 201 - ALLAHABAD HIGH COURT

2017 (3) TMI 201 - ALLAHABAD HIGH COURT - TMI - Registration granted u/s 12AA(3) - denial of natural justice - ITAT allowed claim as CIT-A not allowed an opportunity to cross examine the witnesses whose statements were relied against the assessee - Held that:- While we find no fault to the reasoning given by the Tribunal to set aside the order of the Commissioner of Income Tax for reason of violation of principles of natural justice, the conclusion reached by the Tribunal to set aside that the o .....

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roceedings but had got recorded statements favourable to the assesse before the Meerut authority. The cross examination of such witnesses was therefore even necessary for this reason also. - Accordingly we the answer reframed question in favour of department and against the assessee. The matter is remanded to the Commissioner of Income Tax for passing a fresh order in accordance with observations made above. - Income Tax Appeal No. 301 of 2009 - Dated:- 1-3-2017 - Hon'ble Bharati Sapru A .....

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the Commissioner of Income Tax had relied upon certain statements of three persons namely, Dr. B.K. Agarwal, Dr. Balbir Kumar and Dr. A.K. Gupta. Before the Income Tax Tribunal it was the assessee's case that he had not been allowed any opportunity to cross examine the aforesaid three persons and the cancellation of registration made by the Commissioner of Income Tax relying upon such ex-parte statement was against law. The Tribunal has while dealing with the issue correctly concluded that t .....

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ection 12AA(3) of the Act. We have heard Sri Ashish Agarwal, learned counsel for the department and Sri Suyash Agarwal, learned counsel for the assessee. While the appeal has been filed on the below noted two questions of law:- "(1) Whether on the facts and circumstances of the case, the ITAT had erred in cancelling the Order of the withdrawal of registration on the ground of collecting bogus donations without considering. (2) Whether on the facts and circumstances of the case, the ITAT had .....

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