https://www.taxtmi.com/caselaws?id=426885 The appeal was allowed for statistical purposes, emphasizing the importance of fair hearing and proper appreciation of documents in administrative orders. The issue was remitted back to the ld. CIT (A) for a fresh consideration after providing the assessee with a proper opportunity to present their case. The judgment highlights the significance of adhering to natural justice principles in administrative decisions, ensuring fair treatment and consideration of all relevant documents, particularly in assessing trust activities for registration under section 12A. en-us Tue, 02 Aug 2022 00:00:00 +0530 Sat, 27 Aug 2022 08:17:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426885 The appeal was allowed for statistical purposes, emphasizing the importance of fair hearing and proper appreciation of documents in administrative orders. The issue was remitted back to the ld. CIT (A) for a fresh consideration after providing the assessee with a proper opportunity to present their case. The judgment highlights the significance of adhering to natural justice principles in administrative decisions, ensuring fair treatment and consideration of all relevant documents, particularly in assessing trust activities for registration under section 12A. Case-Laws Income Tax Tue, 02 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426885