2022 (1) TMI 1411

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....ondent : Shri Anand Kumar, Sr. D.R. ORDER PER SUCHITRA KAMBLE, JUDICIAL MEMBER: This appeal is filed by the assessee against the order dated 23.01.2019 passed by the CIT(A)-9, Ahmedabad for the Assessment Year 2014-15. 2. The grounds of appeal raised by the assessee are as under : "1) The Ld. CIT(A) erred in law and on facts in confirming rejection of rectification application....

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.... claiming exemption under Section 12 but inadvertently it filed the incorrect details under column 'Ç' and typed "NO" against the column "whether the Trust is registered under Section 12A/12AA ?". Thereafter, return was processed under Section 143(1) of the Act and due to above inadvertent mistake exemption available to the Trust was withdrawn and demand of Rs.13,46,070/- was raised on the ....

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.... 5. Ld. AR submitted that both the Revenue Authorities have not given any opportunity to the assessee for proper hearing and principles of natural justice were violated. Therefore, the Ld. AR submitted that the matter may be remanded back to the file of the Assessing Officer to give opportunity of hearing to the assessee. 6. The Ld. DR relied upon the rectification order and order of the CIT(A)....