https://www.taxtmi.com/caselaws?id=311266 The ITAT partially allowed the appeal, emphasizing the violation of natural justice principles by the CIT(A) and the Assessing Officer, who failed to provide a proper hearing to the appellant, a Trust registered under Section 12A of the Income Tax Act. The Trust's rectification application was initially rejected, leading to a demand of Rs.13,46,070/-. The ITAT remanded the issue back to the Assessing Officer for a thorough review, ensuring the appellant's right to a hearing is upheld, thereby reinforcing the importance of due process in tax assessments. en-us Tue, 04 Jan 2022 00:00:00 +0530 Sat, 16 Dec 2023 10:01:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311266 The ITAT partially allowed the appeal, emphasizing the violation of natural justice principles by the CIT(A) and the Assessing Officer, who failed to provide a proper hearing to the appellant, a Trust registered under Section 12A of the Income Tax Act. The Trust's rectification application was initially rejected, leading to a demand of Rs.13,46,070/-. The ITAT remanded the issue back to the Assessing Officer for a thorough review, ensuring the appellant's right to a hearing is upheld, thereby reinforcing the importance of due process in tax assessments. Case-Laws Income Tax Tue, 04 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311266