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TMI Blog2025 (1) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... at other laws material for the purpose of achieving objects are complied with - HELD THAT:- CIT(E) has decided the matter ex parte due to non-compliance by the applicant to the two notices issued by him. There was also no adjournment request by the assessee. AR has contended that the assessee-trust is ready to submit all the details and evidences needed by the CIT(E). He requested that in the interest of justice, one more opportunity may be given to the assessee to plead its case, which is strong on merits. We are of the view that one more opportunity should be given to the assessee to file requisite documents and evidences before the CIT(E) and to plead its case before him. It is a settled law that the principles of natural justice require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. In absence of the requisite details, the requirements of Rule 17A(2) of Income-tax Rule, 1972 were not compiled with. Hence, the CIT(E) relied on the decision of Hon ble Supreme Court in case of CIT, Ujjain vs. Dawoodi Bohara Jamat, Civil Appeal No.2492 of 2014 and M/s New Nobel Educational Society, in Civil Appeal No. 3795 of 2014 and observed that the applicant failed to file documentary evidences to enable him to satisfy about (i) genuineness of activities of the trust or institution, (ii) that the activities of trust or institution are in consonance with the objects of the trust or institution and (iii) that other laws material for the purpose of achieving objects are complied with. Hence, the application filed in Form No.10AB was re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the view that one more opportunity should be given to the assessee to file requisite documents and evidences before the CIT(E) and to plead its case before him. It is a settled law that the principles of natural justice require the affected party to be granted sufficient opportunity of being heard to contest his case. Therefore, in the interest of justice, we restore the matter to the file of the CIT(E) subject to payment of cost of Rs. 10,000/- (Rupees ten thousand only) by the assessee to the credit of the Gujarat High Court Legal Aid Authority within 2 weeks from receipt of this order. Subject to payment of above cost, we set aside the order of CIT(E) and remit the matter to the file of CIT(E) with a direction to pass fresh order in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tration filed in Form No.10AB u/s 12A(1)(ac)(iii) and the application filed in Form No.10AB for approval u/s 80G(5)(iii) of the Act were rejected and the provisional approval was also cancelled. Facts of the case and the reasons given by the CIT(E) for rejecting the application are similar as in ITA No.1124/SRT/2024, decided above. We have already set aside the above case to the file of CIT(E) in respect of rejection of application for registration of the assessee-trust in ITA No.1124/SRT/2024 decided above. Following the same reason, these two appeals are also remitted to the file of CIT(E) subject to the cost of Rs. 10,000/- (Rupees ten thousand only) to the credit of Gujarat High Court Legal Aid Authority within 2 weeks from receipt of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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