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TMI Blog2017 (6) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... hen an action which has got civil consequences is taken or any action adversely affecting the rights of the assessee is taken an opportunity of hearing has to be given to the assessee. Here, in this case, merely because the assessee has not entered the PAN details in column no. 2 of Form 10A, the application has been dismissed, which action of the Ld. CIT(E) smacks of arbitrariness and there is naked violation of natural justice. Thus we remit the application back to the file of Ld. CIT(E) to give an opportunity to the assessee to rectify the mistake, if any, and direct Ld. CIT(E) to pass orders on its applications u/s. 12A as well as 80G of the Act on merits - Decided in favour of assessee for statistical purposes. - I.T.A. Nos. 2326 to 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (vi) Copy of Deed. With the aforesaid documents the assessee trust applied for registration u/s. 12A of the Act and approval u/s. 80G of the Act. However, the Ld. CIT(E) was pleased to reject the application in limine by quoting rule 17A of the I. T. Rules, 1962, which was quoted by ld CIT(E) as under: An application under (clause (aa) of sub-section (1) of section 12A for registration of a charitable or religious trust or institution shall be made in duplicate in Form No. 10A .. 3. The Ld. CIT(E) notes that during scrutiny of the application submitted by the applicant it has come to his notice that From 10A submitted by the assessee trust is not in the format as prescribed in the Rules, therefore, he rejected both the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trust. Merely because the assessee trust has omitted to mention the Permanent Account No. of the trust in column no. 2 of Form 10A, the Ld. CIT(E) concluded that application is void ab initio without giving an opportunity to the assessee to rectify the mistake is fragile for violation of natural justice. We note that when an action which has got civil consequences is taken or any action adversely affecting the rights of the assessee is taken an opportunity of hearing has to be given to the assessee. Here, in this case, merely because the assessee has not entered the PAN details in column no. 2 of Form 10A, the application has been dismissed, which action of the Ld. CIT(E) smacks of arbitrariness and there is naked violation of natural just ..... X X X X Extracts X X X X X X X X Extracts X X X X
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