9911796707
TMI Blog2024 (2) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... ice - as submitted CIT, Exemption without disposing of the adjournment petition sought by the appellant had proceeded with the disposing of the application - HELD THAT:- As appellant was asked to furnish certain information requesting the appellant society to file the details on or before 18.10.2023 thereby giving a short period of time i.e. less than one week, which is against the Standard Oper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ances, we are of the considered opinion that it is a fit case to remand the matter to the file of ld. CIT, Exemption for de novo consideration in accordance with law. - SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER For the Appellant : Smt. Deepa Khare For the Respondent : Shri Keyur Patel ORDER PER BENCH: These two appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seeking further time to comply with the said notice, placed at page No.119 of the appeal memo. The ld. CIT, Exemption without disposing of the adjournment petition sought by the appellant had proceeded with the disposing of the application by denying the grant of registration u/s.12AB of the Act and accordingly cancelled the provisional registration granted on 21.10.2023. The assessee is in appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Thus, it is clear that the appellant was given unreasonably very short period of time to respond to the notice, which is against the principl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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