Section 12AA Application cannot be rejected without affording opportunity of being heard to assessee

Sri Sahasra Lingeshwara Mahakali Devasthana Vs CIT (E) (ITAT Bangalore) Conclusion: As CIT(E) rejected assessee’s application for registration ex-parte under section 12AA without affording reasonable opportunity of being heard to assessee in terms of section 12AA(1)(b)(ii), therefore, the matter was restored back to the file of the CIT (Exemptions) for fresh examination and adjudication. Held: Assessee filed its application for registration under section 12AA on 7-11-2016. CIT (Exemptions) vide letter dated 28-4-2017 raised  various queries and details/clarifications sought  after 5 months...