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CIT(E) Cannot Rely Solely on Subordinate Reports Without Independent Application of Mind
Case Law Details
- Case Name
- Proveg Foundation Vs CIT (Exemptions) (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- NA
- Courts
- All ITAT, ITAT Bangalore
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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...
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