SHREE SWETAMBAR STHANAKVASI JAIN SHRAVAK SANGH TRUST,BANGALORE vs. COMMISSIONER OF INCOME-TAX (EXEMPTIONS), BANGALORE

per the acknowledgment stamp on the copy placed in the paper book. We note that all the details filed by the assessee has not been looked into and verified by the ld.CIT( E). We also note that reasonable opportunity of being heard to the assessee has also not been provided. Accordingly, we remand this appeal back to the ld.CIT(E). We direct the ld.CIT(E) to call for the details and to grant fair and reasonable opportunity to the assessee of being heard in accordance with law. The ld.CIT(E) is directed to carry out all necessary verification that may be necessary in order to consider the claim of the assessee in accordance with law.

Accordingly grounds raised by the assessee stands allowed for statistical purposes.