Case Law Details
New Sunrise English High School Vs CIT (ITAT Pune)
Tribunal makes a note that, the principle of “Audi alteram partem” is the basic concept of natural justice, and the expression implies that a person must be given an opportunity to defend himself, and principle is a sine qua non of every civilized society. The Hon’ble Supreme Court in its landmark decision rendered in “Maneka Gandhi Vs UOI” reported in AIR 1978 SC 597 has laid down that, the rule of fair hearing is necessary before passing any order, the opportunity of being heard should be real, reasonable and effective and same should not be for namesake, it should not be a paper opportunity, the doctrine of natural justice is a facet of fair play in action and no person shall be saddled with a liability without being heard.
Apparently, the preliminary submission of the appellant did not productively prove its eligibility and claim for grant of approval for 1 2A, as a consequence the Ld. CIT(E) requisitioned additional documents by a notice dt. 27/02/219 and in the event failure, without further opportunity to the appellant, rejected the application in violation of principle of natural justice as commanded by proviso to section 1 2AA(1 )(b)(ii) of the Act, thus action of the Ld. CIT(E) suffered from sufficiency of reasonable opportunity to the appellant to refute the rejection vis-à-vis to comply with the requirements sought, thus for the reason, we without commenting on the merits of the case, deem fit to remand the matter back to the file of Ld. CIT(E) for according reasonable & effective opportunity to refute the rejection vis-à-vis to comply with the requirements sought.
FULL TEXT OF THE ORDER OF ITAT PUNE
The present appeal of the assessee is assailed against the order refusal to grant of 1 2A registration, passed u/s 12AA(1)(b)(ii) of the Income-taxAct, 1961 [for short “the Act”] by the Commissioner of Income Tax (Exemption), Pune [for short CIT(E)”] dt. 12/07/2019 for the reasons of non-compliance with the requirement sought.
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