Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Reasonable opportunity of being heard cannot be restricted to issuance of show cause notice. When consequences are grave, principles of natural justice must be complied with in entirety. Non-affording of personal hearing to petitioner prior to suspension of registration under Foreign Contribution (Regulation) Act, 2010 for alleged mismanagement of foreign contributors' funds has rendered order unsustainable, leading to its obliteration. Personal hearing was required due to dire civil and economic consequences of cancellation u/s 14(3) prohibiting registration for three years.
Reasonable opportunity of being heard cannot be restricted to issuance of show cause notice. When consequences are grave, principles of natural justice must be complied with in entirety. Non-affording of personal hearing to petitioner prior to suspension of registration under Foreign Contribution (Regulation) Act, 2010 for alleged mismanagement of foreign contributors' funds has rendered order unsustainable, leading to its obliteration. Personal hearing was required due to dire civil and economic consequences of cancellation u/s 14(3) prohibiting registration for three years.
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