2016 (3) TMI 1273

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..... Sushi l Kumar ORDER PER BHAVNESH SAINI , J.M. Both the appeals by the assessee are directed against the different orders of Ld. CIT(Exemption), Chandigarh dt. 02/09/2015 rejecting the application under section 80G(5) (vi) of Income Tax Act and under section 12AA of the Act. 2. Brief facts of the case are that assessee filed application for registration under section 12AA and for appr....

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....proper / personal opportunity of being heard granted to the assessee. The copy of the order sheet is filed on record which was obtained by the assessee, under information supplied under RTI Act. The order sheet revealed on 30/04/2015 and 22/08/2015, the Director of the Assessee Society appeared in the proceedings however, there is no signature of the Ld. CIT(Exemptions) in the order sheet, lastly ....

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.... registering institution or refusing to register the institution. It also provides that no order under sub-clause (ii) shall be passed unless assessee has been given reasonable opportunity of being heard. 4.2 The above order sheet filed on record clearly shows that none of the proceedings have been conducted by the Ld. CIT(Exemptions) Chandigarh. The last order sheet dt. 02/09/2015 clearly show....

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....ry and proceedings under the above provisions. The assessee therefore rightly contended that the order is passed arbitrary without giving any proper / personal opportunity of being heard in the matter. In this view of the matter, we are of the view that impugned orders of the Ld. CIT(Exemptions) cannot be sustained in law and the matter requires re-consideration at the level of CIT(Exemptions) Cha....