LIONS CLUB OF MALEGAON SOUTH CHARITABLE FOUNDATION,,NASHIK vs. COMMISSIONER OF INCOME-TAX , (EXEMPTION),, PUNE

Heard both the parties and perused the material available on record. The contention of the Ld. AR, Shri Abhay Shastri is that the CIT(Exemption) sought details of expenditure from the assessee but however due to unavoidable circumstances the same could not be produced before the 2 authority and prayed to remand the matter to the file of the CIT(Exemption). The Ld. DR, Smt. Kesang Y. Sherpa vehemently opposed the same and submitted that inspite of having given opportunity to the assessee no evidence was so filed before the CIT(Exemption). On perusal of the impugned order, we note that in para 6.3 the assessee claimed expenditure under the head “medical relief” and no evidence in support of which filed. The fact remains admitted that no evidence filed in support of the claim before the CIT(Exemption), but before us Ld. AR for the assessee undertaken that the assessee is ready to file evidences in support of the claim made. Therefore, taking into consideration the submissions of the Ld. AR and the Ld. DR and the facts & circumstances of the case, we deem it proper to remand the matter to the file of the CIT(Exemption) for fresh consideration. The assessee is liberty to file evidences, if any, in support of his claim. Thus, the grounds raised in this regard are allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 04th day of August, 2020. (R. S. SYAL) (S. S. VISWANETHRA RAVI) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; "दनांक / Dated : 04th August, 2020 Sujeet आदेश क" "ितिलिप अ"ेिषत / Copy of the Order forwarded to : अपीलाथ" / The Appellant.