SHREE SADGURU SENESHWARA SEWA SAMITHI,MUMBAI vs. THE INCOME TAX OFFICER, EXEMPTION WARD 2(3), MUMBAI, MUMBAI

On the facts and in the circumstances of the case, and also in law, the Ld. CIT(A) erred in passing ex-parte order in gross violation of natural justice. Your appellant, therefore, prays that the impugned order be set aside.

On the facts and in the circumstances of the case, and in law, the Ld. CIT(A) erred in confirming the addition of Rs.84,55,962/- u/s. 68 made by the Ld. AO being total credits to the appellant's bank account holding the same as unexplained cash credit.

On the facts and in the circumstances of the case, and in law, the Ld. CIT(A) erred in not directing the Ld. AO to allow exemption us. 11 of the Act as claimed by the appellant in its return of income. Your appellant, therefore, prays that the Ld. AO be directed to allow exemption u/s. 11 in accordance with law.

Your appellant craves leave to alter, modify, amend or delete any of the above grounds of appeal, or to add one or more new ground(s), as may be necessary.”

There is a delay in filing the appeal. The assessee has furnished the affidavit explaining the cause for delay. The contents of the affidavit have been duly considered and we are satisfied that the assessee was prevented by sufficient cause for not filing the appeal on time. The delay is condoned. 3. Briefly stated the facts of the case are that, as per the information available with the Department, the AO came to know that the assessee has made cash deposit of Rs. 65,24,002/- in its bank account. Since no return was filed, notice u/s 148 of the Act was issued and served upon the assessee. Several opportunities were given to the assessee but the assessee did not comply to the notice issued by the AO and the AO framed the assessment order ex-parte u/s 144 r.w.s. 147 of the Act and assessed the income at Rs. 84,55,960/-. 3.1. The assessee carried the matter before the ld. CIT(A) and in its statement of facts filed along with the appeal before the ld. CIT(A), the assessee mentioned that it is a Trust registered u/s 12A of the Act and the return of income was filed on 27/05/2016. Before the ld. CIT(A), none appeared and all the notices issued by the ld. CIT(A) went unresponded. The ld. CIT(A) was compelled to dismiss the appeal ex- parte.

Before us, the ld. Counsel strongly contended that no notice was issued by the ld. CIT(A) on the given e-mail address mentioned in Form 35. Therefore, the assessee could not attend the appellate proceedings. The ld. Counsel once again stated that the Trust is registered u/s 12A of the Act and is eligible for exemption u/s 11 of the Act. The ld. Counsel prayed for one more opportunity. 5. We have carefully considered the underlying facts in the issue. We are of the considered view that since there is no evidence on record to show that the notices were issued on the given e-mail id, therefore, in the interest of justice, we deem it fit to restore the issue to the file of the ld. CIT(A). The ld. CIT(A) is directed to serve notice on the given e-mail address in Form 35 and decide the issue afresh after affording reasonable and adequate opportunity of being heard to the assessee. 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on September, 2025 at Mumbai. Mumbai, Dated /09/2025 *SC *SC *SC *SC SrPs SrPs SrPs SrPs

अपीलाथ / The Appellant 2.  थ / The Respondent 3. संबंिधत आयकर आयु" / Concerned Pr. CIT 4. आयकर आयु" ) अपील ( / The CIT(A)- 5. िवभागीय ितिनिध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai, 6. गाड& फाई/ Guard file.