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Facts
The assessee society, running educational institutions since 1962, applied for permanent registration under Sections 12AB and 80G of the Income Tax Act. The CIT(Exemptions) rejected the applications based on non-compliance with notices and incomplete information, without providing a reasoned order.
Held
The Tribunal held that the CIT(Exemptions)'s orders were non-speaking and violated principles of natural justice as they lacked reasoned analysis and specific findings. The applications were rejected without affording adequate opportunity to the assessee.
Key Issues
Whether the CIT(Exemptions) correctly rejected the registration applications for want of proper response, or if the orders were non-speaking and violative of natural justice.
Sections Cited
12AB, 80G, 12A, 80G(5)
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Income Tax Appellate Tribunal, Hyderabad “B” Bench, Hyderabad
आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:-
1. 1. निर्धाररती/The Assessee : Minhajus Sharquia Educational Society, 17-8-467, Yakutpura Post, Dabeerpura, Hyderabad – 500023, Telangana. 2. रधजस्व/ The Revenue : The Income Tax Officer, Ward 9(1), Hyderabad.