TaxTMI 
TaxTMI 
2019 (9) TMI 1053
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....case are that the assessee claimed to be an ongoing entity in operation since 19/12/2012 and had filed an application on dated 09/03/2017 seeking registration u/s 12A of the Act which was taken into consideration by the Ld. CIT(Exemption) by fixing the date for of hearing on 02/08/2017 and the appellant was requested to file certain details and clarification on or before 16/08/2017 as mentioned in para No.5 of the order. The said queries have been replied by the Appellant vide letters dated 22/09/2017 and 26/09/2017. Thereafter on consideration of the replies, the application filed by the assessee society was rejected basically on the following grounds: (i) No proof of affiliation of the school has been provided either. (ii) No financ....
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.... a trust or institution made under clause (a) [or clause (aa) of sub-section (1)] of section 12A, shall- (a) call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deem necessary in this behalf; and (b) after satisfying himself about the objects of the trust or institution and the genuineness of its activities, he - (i) shall pass an order in writing registering the trust or institution; (ii) shall, if he is not so satisfied, pass an order in writing refusing to register the trust or institution, and a copy of such order shall be sent to the applicant : Pro....
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....year 01/04/2010 to 31/03/2011= Rs. 9,059/- security equally to four years lease money=36,236/- (Already deposited), arrear, if any Rs. 2,09,867/- (Already deposited). It was contended by the assessee that in clause-IV it clearly reflects that the amount of Rs. 2,09,867/- is treated on account of rent against Luxmi Narayan Mandir to religious body/institution (School) sector-02, Talwara (being leased out). We have independently perused the lease deed wherein clause- 2, the details of the land measuring 1,13,233 sq. ft in sector-02, Talwara has been particularly described and the schedule/ plan of the site attached as Annexure-1 to the deed, however the same is not attached herewith in PB by the assessee/society. Therefore, we are unable to....
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....ch embedded in latin words "Audi Alteram Partem" which means 'hear the other side', or 'no man should be condemned un-heard' or 'both the sides must be heard before passing any order'. The principle of Audi Alteram Partem is the basic concept of the principle of natural justice and has not evolved from the constitution but evolved through civilization and mankind and is the concept of common law, which implies fairness, reasonableness, equality and equity. In India, the principles of natural justice are the grounds of Article 14 and 21 of the Constitution. Article 14 enshrines that every person should be treated equally. In the landmark case of 'Maneka Gandhi vs. The Union of India' (1978 AIR 597), it has been held by Constitution Bench of ....
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....itution and the genuineness of its activities, he -- (i) shall pass an order in writing registering the trust or institution; (ii) shall, if he is not so satisfied, pass an order in writing refusing to register the trust or institution, and a copy of such order shall be sent to the applicant: Provided that no order under sub-clause (ii) shall be passed unless the applicant has been given a reasonable opportunity of being heard. 4.8 Coming to the instant case, admittedly before declining the registration u/s 12 of the Act, no reasonable opportunity was provided to the Applicant, which is mandatory, hence on this ground as well, the order under challenge is liable to be set aside. 4.9 In cumulative effect, to meet the substant....