Fresh Hearing ordered in terms of Natural Justice

The Rajkot Bench of the Income Tax Appellate Tribunal held that denial of registration under Sections 12AB and 80G solely on account of non-submission of documents after a single opportunity of hearing was not justified. 

Observing that the trust was willing to furnish all requisite details and that principles of natural justice warranted a fair opportunity, the Tribunal set aside the rejection orders and remanded the matter to the Commissioner of Income Tax (Exemptions) for fresh adjudication.