TMI Blog2020 (4) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee was into commercial activities. CIT(Exemption) was under duty to provide the copy of the report of the Inspector to the assessee and thereafter the assessee should called upon to furnish its report and the assessee may also be called upon by the Ld.CIT(Exemption) to file any other documents to prove the genuineness of the activities of the assessee. As the Ld. CIT(Exemption) has not followed the principles of natural justice and has also not provided the opportunity to contradict the report of the Inspector. Matter is required to be sent back to the file of Ld. CIT(Exemption) for fresh adjudication of the matter in accordance with law - Appeal of the assessee is allowed for statistical purposes. - ITA No.1638/PUN/2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of I.T (E) Pune and the Inspector for comments which is against the principles of natural justice. The order may please be cancelled. 5. The appellant craves leave to add, alter, amend or withdraw any of the grounds of appeal. 2. At the time of hearing, the Ld. AR of the assessee has submitted that mentioned that the Trust is registered under BPT Act, 1950 with registration number F-19490(AU) dated 09.04.2013. The Trust had earlier applied for 12AA on 19.03.2018 and the said application was rejected vide order dated 26.09.2018 after calling a report from the respective Assessing Officer. The Ld. AR further submitted that the trust fulfils the conditions as mentioned under section 2(15), 11,12AA of the Act and the trust exis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee and thereafter the assessee should called upon to furnish its report and the assessee may also be called upon by the Ld.CIT(Exemption) to file any other documents to prove the genuineness of the activities of the assessee. 5. As the Ld. CIT(Exemption) has not followed the principles of natural justice and has also not provided the opportunity to contradict the report of the Inspector. We are of the opinion that the matter is required to be sent back to the file of Ld. CIT(Exemption) for fresh adjudication of the matter in accordance with law. Needless to say if the Ld. CIT(Exemption) relies upon any document or report of the Inspector against the assessee then the copy of the same shall be provide to the assessee and the assessee w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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