2011 (12) TMI 360

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..... ying the approval under s. 10(23C) of the Act, cannot be sustained - Decided in favor of the assessee by way of remand to CCIT
Vineet Kothari, J. Vikas Balia for the Petitioner K.K. Bissa for the Respondent ORDER Vineet Kothari, J:- 1. The petitioner, an assessee under the IT Act, 1961 (for short, hereinafter referred to as 'Act') being aggrieved of the order dt. 26th March, 2009 passed by respondent-Chief CIT, Jodhpur denying approval under s. 10(23C)(vi) of the Act on the ground that the petitioner violated the basic mandate of s. 10(23C)(vi) of the Act, and therefore, the petitioner was not entitled to such approval, which in turn would have entitled the petitioner-trust to avail exemption from the income-tax as per the said .....

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..... ays thereafter on 26th March, 2009, the impugned order was passed against the petitioner-assessee rejecting such approval under s. 10(23C) of the Act. He submitted that without allowing the assessee to rebut the allegations by supplying him the adverse material, the principles of natural justice cannot be said to be complied with, therefore, the impugned order deserves to be quashed and set aside. 4. Learned counsel for the petitioner also submitted that as far as registration of the petitioner-trust under s. 12A of the Act is concerned as charitable trust/institution since the Departmental authorities denied the same on the ground of same survey under s. 133A of the Act, contesting the appeal before the learned Tribunal. However, the lea .....

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..... mate para, just before findings given by the learned Chief CIT, it is clear that on 17th March, 2009 only the case was discussed with the Authorized Representative of the petitioner-trust and by that date, it appears that the said respondent had also certain other adverse material against the petitioner-assessee like report of CIT, Bikaner, its enclosures and other material collected through reports of the subordinate authorities. This adverse material relied upon by the learned Chief CIT does not appear to have been supplied to the petitioner at all. In response to the show-cause notice given by the respondent, the petitioner submitted its detailed reply on 11th Feb., 2009 giving the explanation to all the allegations raised against the pe .....

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