CIT(E) Cannot Rely Solely on Subordinate Reports Without Independent Application of Mind

Proveg Foundation Vs CIT (Exemptions) (ITAT Bangalore) No Opportunity, No Justice – CIT(E) Cannot Rely Solely on Subordinate Reports Without Independent Application of Mind; Failure to Furnish Adverse Reports to Assessee Violates Natural Justice : ITAT Bangalore Assessee is a company registered u/s. 8 of the Companies Act, 2013 & also registered with Darpan portal of Niti Ayog & got provisional registration & also provisional approval u/s. 80G(5). Assessee to get the permanent registration & the approval, had filed an application in form 10AB. CIT(E) sought for the report...