The assessee filed its return of income claiming exemption under section 10(23C)(iiiad), but in the return processed under section 143(1)(a), the benefit of exemption was denied. On appeal, the CIT(A) held that, since the Commissioner (Appeals) gave a very short time to the assessee to furnish details and prima facie it showed that a fair opportunity of hearing was not given to the assessee; the issue was to be restored to the file of CIT (A) for de novo adjudication. (AY. 2019-20)