HC raps revenue for denying approval to trust on basis of seized docs without following principle of

IT: Where on basis of documents seized during search, Commissioner opined that Chairman of Board of Trustees had undisclosed income and, thus, approval sought by assessee-trust under section 80G(5)(vi) was denied, in view of fact that copies of seized documents were not furnished to assessee, there was violation of principle of natural justice and consequently, impugned order was to be aside