JAI MATA DI MOHAN NAGAR,GURGAON vs. CIT(EXEMPTION), CHANDIGARH

The ld. Senior DR, in all fairness, agreed to the contention of ld. counsel of assessee that the assessee was not provided due opportunity of hearing before dismissing the applications filed by the applicant seeking registration u/s. 12AB or 12AA of the Act. The ld. Senior DR, although supported the impugned order passed by ld. CIT(E) Chandigarh, but also submitted that if it is found just and proper then the Department has no serious objection if the matter is restored to the file of ld. CIT(E) Chandigarh for afresh adjudication of application of assessee seeking registration.

In view of above, the matter is restored to the file of ld. CIT(E) for re- adjudication of application of assessee after allowing due opportunity of hearing to the assessee and without being influenced with the earlier rejection order.