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Income Tax Appellate Tribunal, VARANASI CIRCUIT BENCH, VARANASI
Before: SHRI. B. R. BASKARAN & SHRI AMIT SHUKLA
The aforesaid appeal has been filed by the assessee against the order dated 18.9.2019, passed by the ld. CIT (Exemption), rejecting the application of the assessee under section 10(23C)(vi) of the Income Tax Act, 1961.
None appeared on behalf of the assessee, despite issuance of notice through RPAD, which has not returned unserved.
The assessee is a trust carrying out educational activities and was also granted recognition by the CBSE Board as well as Basic Shiksha Committee. The trust is running a school in the name “Mount Litera Zee Schools”. The assessee has applied for Registration under section 10(23C)(vi) of the I.T. Act
:-2-: on 21.9.2018 with the ld. CIT (Exemption), Lucknow, who rejected the application of the assessee.
From the file it is seen that the ld. CIT (Exemption) has passed ex-parte order stating that notice sent by Speed Post on the address provided by the applicant has been returned back by the postal authorities.
Since the order passed by the ld. CIT (Exemption) is an ex-parte order and the assessee could not place the relevant material and information as required by the ld. CIT (Exemption), therefore, in the interest of substantial justice, we set aside the order of the ld. CIT (Exemption) and restore back the issue to his file for considering the application of the assessee under section 10(23C)(vi) of the I.T. Act afresh and the assessee is also directed to cooperate with the ld. CIT (Exemption) and file all the requisite details as may be sought by him.
In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 5th October 2023