ITAT Directs Reconsideration of School’s Tax Exemption Denial, Cites Lack of Proper Hearing

The ITAT (Income Tax Appellate Tribunal) directed the reconsideration of a school's tax exemption denial, citing a lack of proper hearing. The tribunal found that the tax authorities had denied the school's claim for tax exemption without providing a fair opportunity to present its case and evidence. The remand emphasizes the importance of natural justice and due process in tax assessment proceedings, ensuring that assessees are given a reasonable chance to be heard.