MAHAVIR PRASAD RADHEY SHYAM DIWAN CHARITABLE TRUST,DELHI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), DELHI

The Ld. Counsel for the Assessee submitted that the orders impugned have been passed ex-parte, wherein Ld. CIT(E)has not verified the documents produced by the Appellant and without providing opportunity to the appellant to produce further documents and submissions the orders impugned has been passed. Thus, sought for allowing the Appeal. 3. The Ld. Department's Representative vehemently submitted that the appellant has failed to substantiate the claim in support of the applications filed by the Appellant. Thus, relying on the orders of the Lower Authority, sought for dismissal of the Appeals.

We have heard the parties and perused the material available on record. It can be seen form the order impugned, the Ld. CIT(E) has rejected the application for want of documents to substantiate the claim of the Appellant. Considering the fact that the Assessee is claimed to be conducting charitable activities, should have provided opportunity to the appellant to produce the documents and should have decided the application on its merit. Thus, we set aside the impugned orders of the Ld. CIT(E) and remand the matter to the file of Ld. CIT(E) with a direction to decide the applications afresh after providing opportunity of being heard to the Appellant. The Appellant is also at liberty to produce any/all documents in support of its claim.

In the result, the appeals of the Assessee are partly allowed for statistical purpose. Order pronounced in the open court on 22ND July , 2025 (MANISH AGARWAL) JUDICIAL MEMBER Date:- 22 .07.2025 R.N, Sr.P.S* Mahavir Prasad Radhey Shyam