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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: SHRI KUL BHARAT & SHRI MANISH BORAD
O R D E R PER SHRI KUL BHARAT, JM This appeal is filed by the assessee against the order of ld.
CIT(Exemption), Bhopal, dated 20.1.2017. The crux of grounds of appeal is that ld. CIT(A) erred in rejecting the exemption sought u/s 80G(5)(vi) of the Income Tax Act and also in not granting proper opportunity to explain the case by passing ex-parte order. The appeal is time barred by one month. Learned Counsel for the assessee submitted that accountant Mr. Suresh Chand Jain, who is an old man of 69 years forgot to give the impugned order to the trustees owing to his medical conditions. He had been diagnosed with certain cardiac and other related ailments and had not been keeping well. Later on,
2 Shri Digamber Jain Panchayat ITA 360 of 2017 he had to undergo coronary angiography. Therefore, delay may be condoned.
On the other hand, ld. Sr. DR opposed the submission. Looking to the facts narrated above and after perusal of application for condonation of delay, which is supported by an affidavit, we, in the interest of justice, condone the delay in filing the appeal.
So far as merits of the case are concerned, the learned Counsel for the assessee submitted that the assessee is registered u/s 12AA. The assessee had applied for grant of approval u/s 80G(5)(vi) in Form 10G on 28.7.2016 with the relevant documents. Ld. CIT(A). CIT fixed the case for hearing on 10.1.2017. Second and final opportunity was given by the ld. CIT fixing the date for hearing on 17.1.2017. However, on both the occasions, the assessee could not be represented as the notices were received by the accountant Mr. Suresh Chand Jain, who being an old man of 69 years had been diagnosed with certain cardiac and other related ailments and had not been keeping well and owing to that, he missed in communicating the compliance requirements to the trustees which otherwise could have been complied with. Thereafter, ld. CIT passed exparte order without going into merits of the case by passing non-speaking order. Therefore, it was prayed that ld. CIT may be directed in this regard. On the other hand, the ld. DR relied on the order of the ld. CIT.
We have heard both the parties and perused the orders of lower authorities. We find that the assessee has filed written submission and affidavit in support of the submission. The assessee has also filed relevant medical prescription and medical reports in support of the submission and 3 Shri Digamber Jain Panchayat ITA 360 of 2017 affidavit. Having gone through the same, we find that owing to peculiar medical conditions of the accountant being an old man, the assessee’s case could not be represented in appropriate manner. Therefore, assessee’s case requires reconsideration by the ld. CIT(Exemption). Considering the rival submissions and in the interest of justice, we deem it appropriate to set aside the order of the ld. CIT. The issues raised in the present appeal are remanded back to the file of the ld. CIT with direction to consider the submissions/relevant papers/case-laws. The ld. CIT(A) would decide the matter afresh in terms as indicated hereinabove after affording due opportunity of being heard to the assessee as per law and the assessee is also directed to cooperate/appear before ld. CIT in this regard.
In result, appeal filed by the assessee is allowed for statistical purposes only.
Order was pronounced in the open court on 08.4.2019.