JANJAGRUTI YUYA GRAM VIKAS PRATISHTHAN ,AHMEDNAGAR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

This appeal by the assessee is directed against the order dated 26-08-2023 passed by the ld. CIT(Exemption), Pune denying the benefit of registration u/s.12A(1)(ac)(iii) of the Income-tax Act, 1961 (hereinafter also called ‘The Act’) by means of an ex parte order.

We have heard the ld. DR and gone through the relevant material on record. There is no appearance form the side of assessee despite notice. However, written submissions have been filed. We are, therefore, proceeding to dispose off the appeal on merits ex parte qua the assessee.

It is an undisputed position that the ld. CIT(Exemption) dismissed the assessee’s appeal for want of assessee’s participation. Written submissions have been placed on record on behalf of the assessee urging restoration of the matter to the ld. CIT(Exemption) for a fresh decision because the assessee was incapacitated to participate in the proceedings before the learned authority for the reasons beyond its control. In view of these peculiar facts and circumstances, we are satisfied that the ends of justice would meet adequately if the impugned order is set-aside and the matter is restored to the file of the ld.CIT(Exemption).

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 22nd December, 2023.