Case Law Details
Madhavi Raksha Sankalpa Vs CIT (Exemptions) (ITAT Mumbai)
ITAT noticed that the CIT(Exemptions) has passed the order on 31.08.2020 during the pandemic period without hearing the appellant. It is against the principles of natural justice. A proper and reasonable opportunity is liable to be given to the appellant in accordance with law, therefore, in the said circumstances, ITAT set aside the order dated 31.08.2020 in question and restore the matter of controversy before the CIT(Exemptions), Mumbai to decide the matter of controversy afresh by giving an opportunity of being heard to the assessee in accordance with law.
FULL TEXT OF THE ORDER OF ITAT MUMBAI
The assessee has filed the present appeal against the order dated 31.08.2020 passed by the Commissioner of Income Tax (Exemptions)-Mumbai [hereinafter referred to as the “CIT(Exemptions)”] in which the application u/s 12AA(1)(b)(ii) of the Income Tax Act, 1961 has been ordered to be dismissed.
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