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Income Tax Appellate Tribunal, PUNE BENCH, ‘A’ PUNE
Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI
आदेश / ORDER PER R.S.SYAL, VP :
This appeal by the assessee arises out of the ex parte order passed by the CIT(Exemption), Pune on 30-03-2023 denying rejecting the approval u/s.80G(5) of the Income Tax Act, 1961.
It is seen that the assessee filed application form No.10AB for granting approval u/s.80G(5) of the Act. The ld.CIT(E), in para No.2.3 has noted that “The notice was duly served on the assessee through e-portal and was sent on the primary email ID as per latest return filed. However, the assessee neither submitted explanation to the show cause notice till date nor availed the opportunity of being heard”. He, therefore, presumed that the assessee had nothing to say and eventually refused to grant the approval u/s.80G(5) of the Act. Aggrieved thereby, the assesee is in appeal before the Tribunal.
After hearing both the sides and considering the entirety of facts and circumstances of the case, it is seen that the impugned order has been passed ex parte. The ld. AR submitted that inadequate opportunity of hearing was granted by the ld. CIT(E).
Considering the entirety of facts and circumstances under consideration, we are of the opinion that it would be just and fair if the impugned order is set-aside and the matter is remitted to the file of the ld. CIT(E) with a direction to decide the issue afresh as
per law after allowing a reasonable opportunity of hearing to the assessee. We order accordingly. The ld. AR has undertaken that the assessee will render full assistance to the ld. CIT(E) in such fresh proceedings.
In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 22nd June, 2023.