Section 12AA: Registration cannot be denied without reasonable opportunity

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 sh...