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Facts
The assessee's appeal was directed towards an order denying registration under Section 12AB of the Act. There was a delay in filing the appeal, which was condoned. The CIT(E) had rejected the application without giving a plausible reply to a notice.
Held
The Tribunal held that the CIT(E) ought to have provided a reasonable opportunity of being heard. Therefore, the issue was restored to the file of the CIT(E) to be decided afresh.
Key Issues
Whether the CIT(E) denied registration u/s 12AB without affording a reasonable opportunity of being heard to the assessee, and if the matter should be restored.
Sections Cited
12AB
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Income Tax Appellate Tribunal, “G” BENCH, MUMBAI
Before: SHRI SAKTIJIT DEY, HON’BLE & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE
O R D E R