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TMI Blog2018 (2) TMI 1366X X X X Extracts X X X X X X X X Extracts X X X X ..... s submitted by the ld. Authorized Representative (AR), the assessee's counsel, that consequent to its application for registration u/s. 12AA of the Act on 18.08.2016, it was queried in the matter as well as show caused vide letter dated 13.12.2016 by the office of the ld. CIT(E) (also referred to as a competent authority) (PB pages 1-2). The same was duly replied vide letter dated 20.12.2016, also attending before the Dy. CIT (Exemptions) (HQ), Chandigarh ('Dy. CIT(E)', for short), who had signed the letter dated 13.12.2016 (at PB pages 3-4). Further requisitions as made and information/clarifications called for were furnished vide letters dated 08.02.2017 (on 09.02.2017), 17.02.2017 (on 20.02.2017) and finally on 21.02.2017 (PB pages 5, 6- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order shall be sent to the applicant : Provided that no order under sub-clause (ii) shall be passed unless the applicant has been given a reasonable opportunity of being heard.' [emphasis, supplied] The Hon'ble jurisdictional High Court had recently per its decision in CIT(E) v. Ameliorating India [2017] 399 ITR 196 (P&H) held likewise, reading out the cache notes of the said decision, which read as under: 'Section 12AA of the Income-tax Act, 1961 provides that the Commissioner on receipt of the application for registration shall call for the documents and after satisfying himself about the objects of the trust or institution and genuineness of its activities, he shall pass an order registering the institution or refusing to reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of the competent authority, of whose office he forms an official and integral part. He has, it may be appreciated, no locus standi in the matter otherwise. In fact, the ld. DR has shown that his letter also makes this abundantly clear in-as-much as he states of having been directed to act in the manner he does. The letter-head used for communication itself is of the office of the competent authority. His actions, and the proceedings before him, cannot be regarded as de hors or independent of the competent authority. All official acts must even otherwise be, in terms of section 114(e) of the Evidence Act, 1872, regarded as regularly performed. The said notices/ requisitions or proceedings therefore cannot be called into question. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refused/not allowed. Not so doing would render nugatory the very purpose of hearing. Why, time and again we find the assessees bringing to our notice facts which could have easily been brought to the notice of the Revenue authorities if only they had disclosed the doubts being entertained or clarifications deemed proper by them. Rather, it is the grant of opportunity that the law postulates in-as-much as an adjudicating authority cannot compel the applicant to avail that opportunity. In the facts of the present case, the only aspect, among the several that inform the denial of registration, as a perusal of the impugned order shows, on which the assessee was show caused, is the absence of dissolution clause in the trust deed. And qua which i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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