9911796707
TMI Blog2024 (8) TMI 1293X X X X Extracts X X X X X X X X Extracts X X X X ..... r before 11.03.2024 - HELD THAT:-CIT(Exemptions) has not given sufficient time to the appellant trust for compliance. The time given is a very short period, i.e. less than one week, which is against the Standard Operative Procedure ( SOP ) issued by the CBDT dated 19.11.2020, wherein, minimum period of 15 days is required to be given to the assessee to comply with notices u/s 142(1) from the date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the order of the CIT(Exemption), Pune dt. 13.03.2024 denying grant of registration u/s.12A of the Income-tax Act, 1961 (hereinafter also called the Act ). 2. Brief facts of the case are that the appellant is a Trust, filed application in Form No.10AB seeking registration under clause (iii) of section 12A(1)(ac) of the Act on 14.09.2023. On receipt of the said application, the ld. CIT (Exempti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of hearing. Therefore, we proceed to dispose of the appeal on merits after hearing the ld. Departmental Representative. 5. We heard the ld. Sr. Departmental Representative and perused the material on record. On perusal of para No.2.2 of the impugned order, it would be clear that vide notice dated 04.03.2024 the appellant trust was asked to furnish certain information/clarification on discrepancies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igh Court in the case of Dauphin Travel Marketing 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 trust was given unreasonably very short period of time to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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