SOCIETY FOR THE REHABILITATION OF PARAPLEGICS,NAVI MUMBAI vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI, MUMBAI

Before us, the learned counsel for the assessee submitted that the learned CIT(E) rejected the application after issuing only one show-cause notice. It was submitted that the assessee could not furnish the requisite reply within the time granted and, consequently, the applications came to be rejected. It was, therefore, prayed that the matters be restored to the file of the learned CIT(E) for fresh adjudication after granting one effective opportunity of hearing. The learned Departmental Representative fairly left the issue to the discretion of the Bench.

We have considered the rival submissions and perused the material available on record. We find that the impugned orders have been passed after issuance of only one show- cause notice and without the benefit of the assessee’s response. In our considered opinion, before rejecting the approval under section 80G, the assessee should be afforded an effective and meaningful opportunity to place all relevant documents and explanations on record. Accordingly, in the interest of substantial justice, we deem it appropriate to restore the matter to the file of the learned CIT(E) for fresh adjudication.

Accordingly, we set aside the impugned order and restore both the matter to the file of the learned CIT(E) with a

In the result, the appeal of the assessee is allowed for statistical purposes.