CHIRAG RURAL DEVELOPMENT FOUNDATION,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI., MUMBAI

Before us, the learned counsel for the assessee submitted that the learned CIT(E) rejected the application on the ground of non-furnishing of the requisite documents during the course of the proceedings. It was submitted that the assessee could not furnish the required details within the stipulated time and, therefore, prayed that one more opportunity may be granted to substantiate its claim. The learned Departmental Representative fairly left the matter to the discretion of the Bench.

We have considered the rival submissions and perused the material available on record. We find that the application has been rejected primarily on account of non-submission of the requisite documents. In the interest of substantial justice, we are of the considered opinion that the assessee deserves one more effective opportunity to furnish all the relevant documents and explanations before the learned CIT(E), so that the application may be examined on its merits.

Accordingly, we set aside the impugned order and restore the matter to the file of the learned CIT(E) with a direction to adjudicate the assessee’s application afresh in accordance with law after affording due and effective opportunity of hearing. The assessee shall extend full cooperation in the

In the result, the appeals of the assessee are allowed for statistical purposes.