TMI Blog2016 (3) TMI 1273X X X X Extracts X X X X X X X X Extracts X X X X ..... ove provisions. The assessee therefore rightly contended that the order is passed arbitrary without giving any proper / personal opportunity of being heard in the matter. In this view of the matter, we are of the view that impugned orders of the Ld. CIT(Exemptions) cannot be sustained in law and the matter requires re-consideration at the level of CIT(Exemptions) Chandigarh. We accordingly set aside the both the impugned orders and restore the matter in issue to the file of CIT(Exemptions) Chandigarh with direction to re-decide both the matters afresh. Appeal of the assessee are allowed for statistical purpose. - ITA No. 851/Chd/2015, ITA No. 852/Chd/2015 - - - Dated:- 16-3-2016 - SHRI BHAVNESH SAINI , JUDICIAL MEMBER AND MS. RANO JA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r sheet revealed on 30/04/2015 and 22/08/2015, the Director of the Assessee Society appeared in the proceedings however, there is no signature of the Ld. CIT(Exemptions) in the order sheet, lastly the order sheet on 02/09/2015 is recorded by Deputy Director (Systems) which reads as under : Application of Ameliorating India, Ludhiana for 12A as well as 80G is placed for consideration / approval, Sir. Sd/- DD (Systems) At the end of the above order sheet there is initial of CIT(Exemption). 4.1 The above order sheet support the contention of the assessee that no opportunity of being heard have been granted by the Ld. CIT(Exemptions) and he did not considered the application on merits. Section 12AA of the Act provides that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contended that the order is passed arbitrary without giving any proper / personal opportunity of being heard in the matter. In this view of the matter, we are of the view that impugned orders of the Ld. CIT(Exemptions) cannot be sustained in law and the matter requires re-consideration at the level of CIT(Exemptions) Chandigarh. 6. We accordingly set aside the both the impugned orders and restore the matter in issue to the file of CIT(Exemptions) Chandigarh with direction to re-decide both the matters afresh in accordance with law by giving reasonable sufficient opportunity of being heard to the assessee. We direct that Ld. CIT(Exemptions) Chandigarh shall hold the proceedings and enquire into the matter personally and shall not delegat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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