SHRI CHAITANYA KANIFNATH MAHARAJ TRUST,AHMEDNAGAR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

This appeal by the assessee is directed against the order dated 29-08-2023 passed by the ld. CIT(Exemption), Pune denying the benefit of registration u/s.12A(1)(ac)(vi) 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, the written submissions have been filed on behalf of the assessee. 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 ex parte for want of assessee’s participation. The assessee, vide his Ground of appeal, has also assailed that sufficient opportunity was not given to submit the reply. 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 ld.CIT(Exemption). We order accordingly and direct him to decide the issue afresh as per law after allowing reasonable opportunity of hearing to the assessee.

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