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2020 (3) TMI 1147

..... tivities - HELD THAT:- Since according to assessee, the assessee had already submitted the required documents before Ld.CIT(E), but the same do not find mention in the order. Therefore, it can be inferred that those documents filed by the assessee were not considered. The principle of audi alteram partem is the basic concept of natural justice. The expression “audi alteram partem” implies that a person must be given an opportunity to defend himself. This principle is sine qua non of every civilized society. The right to notice, right to present case and evidence, right to rebut adverse evidence, right to cross examination, right to legal representation, disclosure of evidence to party, report of enquiry to be shown to the other .....

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..... earned CIT(Exemptions) Ahmedabad has grievously erred in rejecting the application for registration u/s.12AA of the Act. (3) That on facts, and in law, the registration ought to have been granted u/s.12AA of the Act as prayed for. 3. Brief facts of the case are that the assessee, in the present case, had applied for registration of trust u/s.12AA of the Income Tax Act, 1961 (hereinafter referred to as the Act ) before the ld.CIT(E), Ahmedabad, however the said application for registration u/s.12AA of the Act was rejected by the CIT(E), Ahmedabad by holding that assessee failed to file documentary evidences to enable him to bring satisfaction about the genuineness of the assessee-trust activities. 4. The Ld.AR submitted before us that assess .....

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..... arties at length, we found that assessee could not appear before ld.CIT(E) when the case was called for and in the absence of the assessee, the Ld.CIT(E) while relying upon the decision of Hon ble Supreme Court in the case of CIT vs. Dawoodi Bohara Jamat (Civil Appeal No.2492 of 2014) had decided the application for registration of Trust u/s.12AA of the Act filed by the assessee. 6. Be that as it may, after considering the rival submissions, we are of the view that matter requires reconsideration at the level of Ld.CIT(E). Since according to assessee, the assessee had already submitted the required documents before Ld.CIT(E), but the same do not find mention in the order. Therefore, it can be inferred that those documents filed by the asses .....

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..... ts to submit any document, he is at liberty to submit before the ld.CIT(E). Accordingly, the appeal of the assessee is set aside to the file of ld.CIT(E) for statistical purposes. 7. In the result, appeal of the assessee in ITA No.679/Ahd/2018 is allowed for statistical purposes. ITA No.680/Ahd/2018 8. The assessee in ITA No.680/Ahd/2018 raised the following grounds of appeal: (1) That on facts, and in law, the entire order passed by learned CIT(Exemptions) is bad in law, invalid and void ab initio as it is unsigned. (2) That on facts, and in law, the learned CIT(Exemptions) Ahmedabad has grievously erred in not granting sufficient and reasonable opportunity to the appellant. (3) That on facts, and in law, the learned CIT(Exemptions) Ahmeda .....

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