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TMI Blog2013 (7) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... it is a matter of record that the Income Tax Appellate Tribunal itself has pointed out about the non-furnishing of the copies of the seized records to the assessee-Trust - Matter is remanded back to the Commissioner of Income Tax. - Tax Case (Appeal) No.131 of 2010 - - - Dated:- 3-6-2013 - Chitra Venkataraman And K. B. K. Vasuki,JJ. For the Appellant : Mrs. Pushya Seetaraman, Senior Couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Tribunal was right in upholding an order based upon material collected behind the back of the assessee and copies of which were not furnished to the assessee on the ground that the assessee had not objected to the same at any earlier stage ? (3) Whether the Tribunal was right in holding that the exemption u/s.80G ought to be denied on the ground that the Chairman of the Board of Trustees w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the Trustee on 13.08.2007, during which, various books of accounts and documents were seized apart from certain cash. In the course of the proceedings before the Commissioner of Income Tax, the assessee made a specific request for inspection of the copies of the seized records as well as copies of the statement recorded from persons of the Trust viz., Chairman of the Board of Trustees. Howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s no whisper about the non-availability of the copies of the statements and of the seized documents and accordingly, the Income Tax Appellate Tribunal, considered that there was no merit in the contentions of the counsel for the assessee that the order of the Commissioner of Income Tax was in violation of the principles of natural justice. Aggrieved by this, is the present appeal by the assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same to the assessee relating to the search under Section 132 of the Act on 13.08.2007, in fairness to the contention of the assessee with regard to non-compliance of the principles of natural justice, the matter is remanded back to the Commissioner of Income Tax, Central-III, Chennai for de novo consideration in accordance with law. 9. The Tax Case Appeal is disposed of of accordingly. No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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