2024 (8) TMI 1293

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....URI RAMA RAO, AM: This is an appeal filed by the appellant trust directed against the order of the CIT(Exemption), Pune dt. 13.03.2024 denying grant of registration u/s.12A of the Income-tax Act, 1961 (hereinafter also called 'the Act'). 2. Brief facts of the case are that the appellant is a Trust, filed application in Form No.10AB seeking registration under clause (iii) of section 12A(1)(ac....

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....s called on, none appeared on behalf of the appellant trust despite due service of notice of hearing. Therefore, we proceed to dispose of the appeal on merits after hearing the ld. Departmental Representative. 5. We heard the ld. Sr. Departmental Representative and perused the material on record. On perusal of para No.2.2 of the impugned order, it would be clear that vide notice dated 04.03.202....

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....e to comply with notices u/s 142(1) from the date of issue of the notice. The Hon'ble Delhi High Court in the case of Dauphin Travel Marketing Private Limited vs. ITO in W.P.(C) 8870/2023 & CM Nos.33516-17/2023 dated 05.07.2023 taking note of this SOP held that the grant of insufficient time to respond the notice violates the principles of natural justice and, therefore, set-aside the assessment. ....