SHRI NIMBARK INTERNATIONAL SOCIAL WELFARE TRUST,DELHI vs. CIT EXEMPTION DELHI, DELHI

The Ld. Counsel for the Assessee submitted that the orders impugned have been passed ex-parte, wherein Ld. CIT(E)has not verified the documents produced by the Appellant and without providing opportunity to the appellant to produce further documents and and to make submissions, the orders impugned has been passed. Thus, sought for allowing the Appeal.

The Ld. Department's Representative vehemently submitted that the appellant has failed to substantiate the claim in support of the applications filed by the Appellant. By relying on the orders of the Lower Authority, sought for dismissal of the Appeals.

We have heard the parties and perused the material available on record. It can be seen from the order impugned, the Ld. CIT(E) has rejected the application for want of documents to substantiate the claim of the Appellant. Considering the fact that the Assessee is claimed to be conducting charitable activities, should have provided opportunity to the appellant to produce the documents to substantiate its claim and the Ld. CIT(E) thereafter should have decided the application on its merit. Thus, we set aside the impugned orders of the Ld. CIT(E) and remand the matter to the file of Ld. CIT(E) with a direction to decide the applications afresh after providing opportunity of being heard to the Appellant. The Appellant is also at liberty to cure/comply any technical objections if any in the applications filed by the Appellant and also produce further documents in support of its claim.

In the result, the appeals filed by the Assessee are partly allowed for statistical purpose.