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2019 (1) TMI 90 - ITAT KOLKATARejection of approval of assessee u/s 80G - non specification of reasons for rejection of approval - denial of natural justice - Held that:- order of the ld. CIT(Exemptions) is not a speaking order, as the said impugned order does not deal with the merits of the assessee’s case. How and why the assessee’s case is not fit for approval u/s 80G of the Act, has not been dealt with by the Ld CIT (Exemptions). Therefore, we consider it a gross negligence on part of the CIT(Exemptions), as he did not bother to bring on record the cogent evidence and the material to prove that the assessee’s case is not fit for approval u/s 80G of the Act. Therefore, without bringing any cogent evidence on record and to reject the assessee’s application for approval u/s 80G of the Act is nothing but violation of principles of natural justice - Decided in favour of assessee.
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