Natural Justice Violation in Ex-Parte Decision: ITAT Remands Case to CIT(E) for Fresh Hearing

Masani Meldi Sadhana Foundation Vs CIT (ITAT Ahmedabad) In the case Masani Meldi Sadhana Foundation vs. CIT (Exemption), the Income Tax Appellate Tribunal (ITAT) Ahmedabad addressed an appeal challenging the ex-parte decision of the Commissioner of Income Tax (Exemption) [CIT(E)], which denied the foundation’s application for registration under Section 12AB of the Income Tax Act. The foundation argued that the CIT(E) violated principles of natural justice by passing the order without a fair hearing or consideration of essential documentation. The foundation’s grounds for appeal included al...