TMI Blog2020 (3) TMI 1147X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 party and reasoned decisions or speaking orders. We took this guidance for right of hearing, from the ratio as is laid down in the case of Maneka Gandhi v. Union of India, [ 1978 (1) TMI 161 - SUPREME COURT] has laid down that rule of fair hearing is necessary before passing any order. We find that it is pre-decision hearing standard of norm of rule of audi alteram partem. We are, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stration 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 assessee had already submitted all the required documents which were not considered by ld.CIT(E). It was also submitted that ld.CIT(E) had sought details of activities actually carried out by the assessee-trust and in the absence of provisional account, it was held that nature of activities of the assessee were not clear. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication 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 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, righ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A 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) Ahmedabad has grievously erred in rejecting the application for approval u/s.80G(5) of the Act. (4) That on facts, and in law, the approval granted u/s.80G(5) of the Act ought to have been continued as prayed for. 9. Brief facts of the case are that assessee had ..... X X X X Extracts X X X X X X X X Extracts X X X X
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