The Tribunal held that, Since CIT (E) straightaway rejected application for registration u/s. 12AA without giving an opportunity of being heard to assessee, same was not justified and hence matter remanded back to CIT (E) for deciding matter afresh after providing adequate opportunity of hearing to assessee. (AY. 2022-23)
Braingyan Foundation v. CIT (E) [2023] 200 ITD 138 (Mum)(Trib.)
S. 12AA : Procedure for registration –Trust or institution-Principe of natural justice-Order was passed without giving an opportunity of hearing – Matter remanded.[S.80G]