TMI Blog2020 (4) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 party and reasoned decisions or speaking orders. We took this guidance for right of hearing, from the ratio as is laid down by the Hon'ble Supreme Court in the case of Maneka Gandhi v. Union of India [1978 (1) TMI 161 - SUPREME COURT ] wherein laid down that rule of fair hearing is necessary before passing any order. We find that it is pre-decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion about the genuineness of the Trust activities. 4. The ld.CIT(Exemption) held that the assessee has not filed selfcertified copy certification registration with Registrar of Companies or Registrar of Firms and Societies or Registrar of Public Trusts as the case may be either with the application. As per the Rule 17A (1) of the I.T.Rules, 1962 an application under clause (aa) or clause (ab) of sub-section (1) of section 12A for registration of a charitable or religious trust or institution shall be made in Form No.10A and accompanied by self-certified copy of registration with Registrar of Companies or Registrar of Firms and Societies or Registrar of Public Trusts, as the case may be. The ld.CIT(E) further held that the assessee failed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case Assessee is provided one more opportunity to present the documents. Even otherwise, 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 party and reasoned decisions or speaking orders. We took this guidance for right of hearing, from the ratio as is laid down by the Hon'ble Supreme Court in the case of Maneka Gandhi v. Un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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