SMT JANKI BRIJ LAL EDUCATIONAL TRUST,GURGAON, HARYANA vs. CIT (EXEMPTIONS) CHANDIGARH, CHANDIGARH

None appeared for the Assessee. Considering the issue involved in the present appeal, we deem it fit to decide the Appeal on hearing Ld. Department's Representative and verifying the material on record. We have the Ld. Department's Representative and perused the material available on record.

The grievance of the Appellant is that the order impugned has been passed without providing opportunity of being heard to the Assessee, which is in violation of principals of natural justice. It can be seen from the order impugned, the Ld. CIT(E) has passed the order impugned on the ground the Assessee has not substantiated its claim by producing proper document and making submission. Considering the claim of the Assessee in the application, the Ld. CIT(E) should have provided opportunity to the appellant to produce all the requisite documents and 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 application 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 application filed by the Appellant and also produce further documents in support of its claim.

In the result, the appeal filed by the Assessee is partly allowed for statistical purpose.