SHRI VILEPARLE GHOGHARI VISHA SHREEMALI JAIN SAMAJ,VILE PARLE WEST, MUMBAI vs. COMMISSIONER OF INCOME TAX - EXEMPTIONS, CUMBLLA HILL, MUMBAI

From a perusal of the order, it is seen that the learned CIT(E), upon verification of the application filed in Form No. 10AB, found that the application had not been duly complied with and that the requisite documents required for processing the application had not been furnished by the assessee. Despite service of notice, the assessee failed to furnish the requisite details and documents.

Before us, the learned counsel for the assessee submitted that the assessee has now filed a paper book containing the relevant documents. Since the impugned order has been passed ex parte without the assessee furnishing the requisite details and documents, we deem it fit, in the interest of justice, to restore the matter to the file of the learned CIT(E). The assessee is directed to furnish all the documents and details as may be required and to participate in the proceedings. The learned CIT(E), after giving adequate opportunity of being heard to the assessee, shall adjudicate the matter afresh in accordance with law.

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