2020 (4) TMI 621

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....pak Garg ORDER PER LALIET KUMAR, JM: This appeal preferred by the assessee emanates from the order of the Ld. CIT (Exemption) Pune dated 31.08.2019 passed u/s.12AA(1)(b) (ii) of the Income Tax Act, 1961 (hereinafter referred to as "the Act‟) as per the following grounds of appeal on record: "1.On the facts and circumstances of the case and in law, the learned Commissioner o....

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.... and circumstances of the case and in law, the learned Commissioner of I.T (E) Pune is not justified in providing the copy of Report of the learned Commissioner of I.T (E) Pune and the Inspector for comments which is against the principles of natural justice. The order may please be cancelled. 5. The appellant craves leave to add, alter, amend or withdraw any of the grounds of appeal." ....

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....fronted the copy of report of the Ld. CIT(Exemption) and the Inspector for comments. Mentioning that the CIT(Exemption) rejected the said application of the assessee for want of details, Ld. AR for the assessee submitted that the matter may be remanded to his file once again for fresh adjudication. 3. The Ld. DR for the Revenue has placed strong reliance on the orders of the lower Authorities. ....

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....the assessee and thereafter the assessee should called upon to furnish its report and the assessee may also be called upon by the Ld.CIT(Exemption) to file any other documents to prove the genuineness of the activities of the assessee. 5. As the Ld. CIT(Exemption) has not followed the principles of natural justice and has also not provided the opportunity to contradict the report of the Inspect....