INDIAN SOCIETY OF BLOOD TRANSFUSION AND IMMUNDHAEMATOLOGY, CHANDIGARH,CHANDIGARH vs. THE CIT EXEMPTIONS, CHANDIGARH, CHANDIGARH

On hearing both sides we find that the impugned orders have been passed on the basis that assessee had failed to provide necessary information/documents to justify the objects and genuineness of the activity. Ld. Counsel has pointed out that adjournment letters were filed before ld. CIT(E) and copies of same has also been provided in the paper book. It was submitted that adjournment applications were not entertained while the assessee was busy with other statutory compliances. Though ld. DR has opposed the contentions and it was submitted that reasonable opportunity was given to the assessee. We are of the considered view that the ends of justice will be served by giving assessee an opportunity to decide on merits. The appeals of the assessee are allowed for statistical purposes, the issue on merits as well as law are referred to the files of Ld. CIT(E) for fresh adjudication.