THE R.H.PATUCK INSTITUTE FOR PARSEES,MUMBAI vs. THE COMMISSIONER OF INCOME TAX ( EXEMPTIONS),MUMBAI, MUMBAI

Before us, the learned counsel for the assessee submitted that the facts involved in the present appeal are identical to those in the batch of appeals decided by us today, wherein the applications were rejected without granting an adequate and effective opportunity of hearing. It was submitted that the assessee is ready and willing to furnish all the requisite documents and explanations if one more opportunity is granted. 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. Considering the facts and circumstances of the case and in the interest of substantial justice, we are of the opinion that the assessee deserves one effective opportunity to substantiate its claim before the learned CIT(E). 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 proceedings and furnish all the documents and information as may be required by the learned CIT(E).

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