2020 (4) TMI 739

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....the learned CIT(Exemption) has erred in refusing the recognition of trust u/s. 80G(5) of Income Tax Act without granting the reasonable and sufficient opportunity for the compliance of notice dated 11.10.2019 granting very less time. Assessee submits that he filed part details vide submission dated 16.10.2019 and 17.10.2019 against the short notice given. However further time was not given by the Assessing Officer. 2. On the facts and circumstances of the case as well as law on the subject, the learned CIT(Exemption) has erred in refusing the recognition of trust u/s. 80G(5) of Income Tax Act when the details that was sought to be complied were already on records. Assessee submits that being educational institution assessee was not requir....

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....idered by the ld.CIT(A) and the details of the documents sent by email have already been placed on recorded by the assessee before us from page 1 to 178, the index of the same is reproduced below: Sr.No. Particulars Date Page No 1. Form 10G 17.04.2019 1 - 2 2. Activity Report -- 3 3. Audited financial statements for the AY. 2016-17. 20.06.2016 4 - 12 4. Trust Registration Certificate by Charity Commissioner -- 13 5. Photos of the school operated by the trust     6. Notice issued by assessing officer 11.10.2019 20 - 22 7. Proof of the E-Mail to the Assessing Officer 03.10.2019 23 - 24 8. Undertaking and Declaration 02.10.2019 25 - 29 9. Notice issued by assessing offic....

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....ee had already submitted all the required documents before the ld.CIT(Exemption) through e-mail and thus the findings recorded by ld.CIT(Exemption) are factually incorrect. 7. Be that as it may, after considering the rival submissions, we are of the view the matter requires reconsideration at the level of Learned CIT(Exemption). Since the assessee had already submitted all the required documents by email before the ld.CIT(Exemption) which do not find mention in the order, therefore it can be inferred that those were not considered. The principle of audi alteram partem is the basic concept of natural justice. The expression "audi alteram partem" implies that a person must be given an opportunity to defend himself. This principle is sine qua....