TMI Blog2020 (4) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... ce. 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. Union of India, wherein Hon'ble Supreme Court has 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 ..... n. However further time was not given by the Assessing Officer. 2. On the facts and circumstances of the case as well as law on the subject, the learned CIT(Exemption) has erred in refusing the recognition of trust u/s. 80G(5) of Income Tax Act when the details that was sought to be complied were already on records. Assessee submits that being educational institution assessee was not required to apply the registration u/s. 12AA as his income is exempted u/s. 10(23C). 3. It is therefore prayed that order passed by CIT (Exemption) may kindly be set aside directing him to grant recognition of trust u/s. 80G(5). 4. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Form 10G 17.04.2019 1 - 2 2. Activity Report -- 3 3. Audited financial statements for the AY. 2016-17. 20.06.2016 4 12 4. Trust Registration Certificate by Charity Commissioner -- 13 5. Photos of the school operated by the trust 6. Notice issued by assessing officer 11.10.2019 20 22 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bank Account Statement AY.2017-18 01.04.2016- 31.03.2017 124 131 18. Aadhar Card of the trustees. -- 132 146 19. Details of donors for the A.Y. 2017-18, ay. 2018-19 and A.Y. 2019-20 -- 147 157 20. Constitution of the trust. -- 158 173 21. PAN Card of the Trust. -- 174 22. Photos evidencing the Charitable activities done by the Trust. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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, wherein Hon'ble 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 therefore, of the view the matter requires reconsideration at the level of Learned CIT(Exemption). Thus, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
