DR.NARINDER SINGH BIRDH ASHRAM,SANGRUR vs. CIT(EXEMPTION), CHANDIGARH

The present appeal has been preferred by the assessee against the order dated 3.12.2019 of the Ld. Commissioner of Income Tax (Exemptions), Chandigarh [in short ‘CIT(E)’]. 2. The assessee in this appeal has agitated the rejection of application for registration as Charitable Institution u/s 12A of the Income Tax Act, 1961 (in short 'the Act'). 3. At the outset, the Ld. Counsel for the assessee has submitted that the impugned order of the CIT(E) is an ex-parte order. That the assessee did not receive the notice of hearing. That, in fact, notice of hearing was sent through e-mail at the e-mail address of son one of the trustee who had left India, therefore, the said e-mail/notice did not come into the notice of the assessee. That the absence of the assessee / applicant on the date of hearing was not intentional. It has, therefore, been prayed by the Ld. Counsel that the assessee may be given an opportunity to present its case before the Ld. CIT(E) .

The Ld. Departmental Representative has not objected to the same.

In view of this, the order of the Ld. CIT(E) is set aside and the matter is restored to the file of the CIT(E) for decision afresh. The assessee is directed to appear either in person or through his counsel before the Ld.CIT(E) on 22.3.2021 and further as and when required by the Ld. CIT (E).