SURENDRA PATHARE FOUNDATION,PUNE vs. CIT, EXEMPTION, PUNE, PUNE

Learned counsel invited our attention to the CIT(E)’s former order in para-2 that the assessee had duly complied with the first notice dated 23.01.2023 and thereafter, he adjourned the matter, which came-up for hearing on 10.03.2023. Learned counsel states in the same breadth that it is this last hearing instance only wherein the assessee has failed to comply with the CIT(E)’s directions.

The Revenue could hardly dispute in the CIT(E)’s sec.12AB order that he has decided the issue on 13.03.2023 within a couple of days after the assessee’s failure. Be that as it may, the fact remains that there is no adjudication on merits regarding the assessee’s objects and activities, as the case may be, for the purposes of it’s twin registrations in question. That being the case, we restore assessee’s both the instant appeals back to the CIT(E) for his afresh adjudication as per law subject to the condition that it shall be now obligatory on the taxpayer before us to appear before him with all of its details and evidences in consequential proceedings to 3 ITA.Nos.463 & 462/PUN./2023 be finalised within two effective opportunities of hearing. Ordered accordingly.

These assessee’s twin appeals are allowed for statistical purposes in above terms. A copy of this common order be placed in the respective case files.