K B FOUNDATION,NEW DELHI vs. CIT(E), NEW DELHI

O R D E R PER ANUBHAV SHARMA, J. M.:

1. 1. The present appeal has been preferred by the Assessee against the order dated 22.02.2021 of Ld. CIT(E), New Delhi (hereinafter referred as Ld. First Appellate Authority) arising out of order u/s 12AA(1)(b) r.w.s. 12A and 80G(5)(vi) of the Income Tax Act, 1961.

2. Heard and perused the record.

3. As the case was called for hearing none appeared on behalf of the assessee in spite of notices being issued by speed post. The assessee in this appeal has challenged the impugned order dated 22.02.2021 passed by ld CIT(E), Delhi whereby application of the assessee u/s 12AA(1)(b) r.w.s. 12A & 80G(5)(vi) is rejected.

4. The ld DR submitted that as the assessee has not produced relevant record therefore, the application has rightly been rejected.

5. Considering the matter on record, it can be observed that the assessee has raised the grounds that no opportunity of hearing was given. The impugned order shows that in response to notice dated Page | 1