ANKUR SOCIETY TRUST,(LT. SMT. FRENYBEN DESAI),AHMEDABAD vs. CIT (EXEMPTIONS),, AHMEDABAD

By way of this appeal, the assessee appellant has challenged the correctness of the ex-parte order dated 29th December 2016 passed by the by the CIT (Exemptions), Ahmedabad rejecting the application under section 12AA of the Income-tax Act, 1961.

When the appeal was called out for hearing, learned representatives fairly agreed that the matter deserves to be remitted back to the file of the Commissioner of Income-tax as the issue has been decided ex-parte and that the claim of the assessee is that that no notice of hearing was actually served upon him.

Having perused the material on record and having taken into account the submissions made by the parties, we deem it fit and proper to remit the matter back to the file of the Commissioner of Income-tax for adjudication de novo after giving one more opportunity of hearing to the assessee-appellant.

With a view to ensure that the assessee scrupulously complies and co- operates in expeditious disposal of the remanded proceedings, we direct the assessee-appellant to approach the Commissioner of Income-tax on his own within 30 days of the receipt of this order and ascertain the scheduled date of hearing for application for registration of trust. With these observations, the matter is remitted to the file of the Commissioner of Income-tax.

In the result, the appeal is allowed for statistical purposes. Pronounced in the open court today on the 4th day of June, 2019.