2020 (4) TMI 429

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....the Revenue : Shri Sreenivas T.Bidari - CIT-DR ORDER PER SANDEEP GOSAIN, JM: 1. This appeal by the Assessee is directed against the order of Ld.Commissioner of Income Tax(Exemption), Ahmedabad dated 16.04.2019. 2. Grounds raised by the Assessee read as under: "(1) The CIT (Exemption), Ahmedabad was not justified in rejecting application u/s.12Aa of the Income Tax Act, 1961, pa....

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....c Trusts as the case may be either with the application. As per the Rule 17A (1) of the I.T.Rules, 1962 an application under clause (aa) or clause (ab) of sub-section (1) of section 12A for registration of a charitable or religious trust or institution shall be made in Form No.10A and accompanied by self-certified copy of registration with Registrar of Companies or Registrar of Firms and Societies....

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.... in Form No.10A to obtain registration u/s.12AA of the Act. The details were fully compiled as sought vide letter dated 09.04.2019. He further submitted that unfortunately, order u/s.12AA rejecting application was passed on 16.04.2019 primarily giving reason as though the assessee had not compiled. As a result of non-availability of registration u/s.12A, the Trust despite genuine and with bonafide....

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....to rebut adverse evidence, right to cross examination, right to legal representation, disclosure of evidence to party, report of enquiry to be shown to the other party and reasoned decisions or speaking orders. We took this guidance for right of hearing, from the ratio as is laid down by the Hon'ble Supreme Court in the case of Maneka Gandhi v. Union of India, wherein Hon'ble Supreme Court....