TMI Blog2020 (6) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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] wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 submitted that assessee is entitled for registration u/s.12AA of the Act on the basis of its objects, without any activity having been undertaken and relied upon the decision of Hon ble Apex Court in the case of Ananda Social Educational Trust vs. CIT reported at (2020) 114 taxmann.com 693 (SC) wherein it was held as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 94 CIT 3. Copy of notice dated 01/01/2018 from the Commissioner of Income Tax, (Exemption), Ahmedabad 95 - 4. Copy of letter dated 22/01/2018 addressed to Commissioner of Income Tax, (Exemption), Ahmedabad 96 97 CIT 5. On the contrary, Ld.DR relied upon the order passed by Ld.CIT(E). 6. After hearing both the parties 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , while setting aside the order of Ld.CIT(E), we restore it back to Ld.CIT(E) and direct that all the documents filed by the assessee be considered and assessee be given one more opportunity of being heard and to file any other documents before the Ld.CIT(E), Ahmedabad as called for and the Ld.CIT(E) is also directed to decide the application for registration filed by the assessee, keeping in view the principles laid down in the aforesaid judgements while passing a fresh order, if the assessee wants 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. 8. In the result, appeal of the assessee is allowed for statistic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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