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| The Tax Publishers2020 TaxPub(DT) 3449 (Asr-Trib) INCOME TAX ACT, 1961
Section 12AA
Where assessee contested denial of registration under section 12AA by contending that proper and reasonable opportunity of being heard was not provided to assessee, in fair play, one more opportunity was provided to assessee to substantiate its claim before CIT(E) with proper evidence/documents.
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Charitable trust - Registration under section 12AA - Opportunity of being heard not provided to assessee before denial of registration - Remand of matter
Sole dispute involved in appeal of assessee was with respect to rejection of registration under section 12AA. CIT(E) alleged that assessee trust did not exist for purpose of charity, rather it was working commercially, which was defeating its own aims and objectives. Assessee contended that no proper and reasonable opportunity of being heard was provided to assessee before passing order by CIT(E). Held: Considering prayer of assessee and looking to facts and circumstances of case, one more opportunity was provided to assessee to substantiate its claim before CIT(E) with proper evidence/documents. CIT(E) was directed to consider submission of assessee and pass order accordingly after providing reasonable opportunity to assessee.
REFERRED :
FAVOUR : Matter remanded
A.Y. :
INCOME TAX ACT, 1961
Section 254 Rule 34(5)
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