Baroda Lakkad Pitha Punch Property Baroda. v. CIT (E) 213 ITD 345 (Ahd) (Trib)

S. 12AB: Procedure for fresh registration-Failure to give reasonable opportunity of hearing-Natural justice-Matter remanded to the file of CIT E) for giving an opportunity of hearing and in accordance with law. [S.12AB(1)(b)(ii), 80G]

CIT(E)  rejected the application for registration under section 12AB on the ground that the assessee failed to satisfy the conditions laid down under section 12AB(1)(b)(ii). On appeal, the Tribunal held the application was rejected without giving a reasonable opportunity of hearing.  The matter was remanded to the file of the CIT (E) to decide in accordance with law and also the application under section 80G of the Act.  

Leave a Reply

Your email address will not be published. Required fields are marked *

*