TMI Blog2021 (8) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... fficient opportunity of being heard to the assessee trust. Accordingly, the case is restored to the CIT, for afresh consideration and examination of the application of assessee under section 12A(a). - I.T.A. No. 391/Asr/2018 - - - Dated:- 16-8-2021 - Sh. Laliet Kumar, Judicial Member And Dr. M. L. Meena, Accountant Member For the Appellant : Sh. Vikash Bhagat K. Bhagat, ARs. For the Respondent : Sh. Anupam Kant Garg, CIT DR ORDER PER DR. M. L. MEENA, AM: This appeal of the assessee trust is directed against the order dated 28.03.2018 passed by the CIT(E), Chandigarh whereby he has rejected the application of the assessee seeking registration u/s 12AA(1)(b)(ii) of Income Tax Act. 2. At the outset, the ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erein it was mentioned that as per information gathered from the O/o DCIT, Central Circle -2 , Jalandhar, the assessee- Smt. Krishna Devi Education Charitable Society is a group connected case of K.C. Group of Nawanshahr, where search seizure operation u/s 132 was carried out on 18.02.2010 and accordingly the case was centralized with DCIT, CC-2, Jalandhar. 5. The ld. Counsel contended that the CIT (Exemptions) has wrongly held that Assessee has concealed the fact that Search u/s 132 of the Act was conducted whereas the said information has never been confronted before the assessee and no opportunity of being heard granted which is against the principal of natural Justice. He further submitted that there was a survey operation conducte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings from Delhi to Meerut-Order passed by the respondent is quashed and the petitioner is directed to appear before the CIT to receive a show-cause notice and file its reply thereto-CIT is given liberty to pass a fresh order thereafter in accordance with law. 8. In the case of Softesule Ltd vs. CCE , (2002) 146 ELT 418 (Trib- Mumbai)- held that Natural justice is not something to grant but is a right of the assessee. The right of hearing is sine qua non. This principle has to be strictly adhered to. Any proceedings continued by violating the right cannot be upheld on account of any reason except that of public expediency where post decisional hearing should be granted. 9. The main issue involved in the present appeal is regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rust. Accordingly, the case is restored to the CIT, for afresh consideration and examination of the application of assessee under section 12A(a), with the following observation: I. To ascertain the material facts of jurisdiction after seeking rebuttal from the assessee to the AO s report and order u/s 127 of the Act if any stand in operation. If jurisdiction stands lies with other Commission/Director (Exemtion), then transfer the application to that competent present jurisdiction authority to pass appropriate order on merits after examining the objects and the activities of the society as per the amended law. II. Consider the veracity of evidence claimed to be submitted before the then CIT. III. Verify the genuineness of the object ..... X X X X Extracts X X X X X X X X Extracts X X X X
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