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Facts
The assessee, a charitable trust running an educational institution, sought permanent registration under Section 12A(1)(ac)(iii) of the Income Tax Act. The CIT(E) rejected the application, citing concerns about the nature of the activities (photography teaching), lack of formal education recognition, and the use of fees resembling commercial operations.
Held
The Tribunal held that the CIT(E) had violated principles of natural justice by rejecting the application without issuing a show cause notice or providing an opportunity to be heard. The Tribunal admitted additional evidence filed by the assessee.
Key Issues
Whether the CIT(E) followed principles of natural justice in rejecting the registration application. Whether the activities of the trust fall under the definition of 'education' for charitable purposes.
Sections Cited
12A, 12A(1)(ac)(iii), 2(15), 11, 12AB
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI
Before: SHRI ABY T. VARKEY & SHRI JAGADISH
आदेश / O R D E R PER ABY T. VARKEY, JM:
1. This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Exemptions), (hereinafter referred to as “the Ld.CIT(E)”), Chennai, dated 27.12.2024 rejecting the application filed by the assessee in Form 10AB, seeking registration u/s 539/Chny/2025 (AY -) Iqbal Mohamed Trust Iqbal Mohamed Trust :: 2 ::
12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereinafter referred to as 12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereinafter referred to as 12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).
2. The facts as noted are that, the assessee The facts as noted are that, the assessee is a charitable charitable trust, which is running an educational institution in the name and style of ‘Light & Life is running an educational institution in the name and style of ‘Light & Life is running an educational institution in the name and style of ‘Light & Life Academy’ at Lovedale, Ooty. It was brought to our notice that the Academy’ at Lovedale, Ooty. It was brought to our notice that the Academy’ at Lovedale, Ooty. It was brought to our notice that the assessee trust was earlier registered was earlier registered u/s. 12A of the Act vide vide order dated 21.05.1998. In view of the new regime 21.05.1998. In view of the new regime notified by the Finance Act, 2021, notified by the Finance Act, 2021, the assessee is noted to have filed applications in Form 10AB for the assessee is noted to have filed applications in Form 10AB for the assessee is noted to have filed applications in Form 10AB for provisional registration on 27.05.2021 and the assessee was provisionally provisional registration on 27.05.2021 and the assessee was provisionally provisional registration on 27.05.2021 and the assessee was provisionally registered from AYs 2021 registered from AYs 2021-22 to 2023-24. Thereafter, the assessee is 24. Thereafter, the assessee is found to have filed filed filed application application application for for for permanent permanent permanent registration registration registration u/s u/s u/s 12A(1)(ac)(iii) of the Act of the Act on 15.06.2024 with the Ld. CIT(E). on 15.06.2024 with the Ld. CIT(E). It is observed that, the Ld. CIT(E) had issued a questionnaire calling for the Ld. CIT(E) had issued a questionnaire calling for the Ld. CIT(E) had issued a questionnaire calling for various details/explanations from the assessee regarding the activiti various details/explanations from the assessee regarding the activiti various details/explanations from the assessee regarding the activities carried out by the Trust, which was complied with by the assessee. carried out by the Trust, which was complied with by the assessee. carried out by the Trust, which was complied with by the assessee. After considering the details placed by the assessee on his record, the Ld. considering the details placed by the assessee on his record, the Ld. considering the details placed by the assessee on his record, the Ld.
CIT(E)is noted to have rejected the application for permanent registration CIT(E)is noted to have rejected the application for permanent registration CIT(E)is noted to have rejected the application for permanent registration on three grounds viz., (a) the acti grounds viz., (a) the activity of teaching photography does not vity of teaching photography does not fall within the ambit of education as per Section 2(15) of the Act and that fall within the ambit of education as per Section 2(15) of the Act and that fall within the ambit of education as per Section 2(15) of the Act and that the assessee trust also does not have any recognition or affiliation with the assessee trust also does not have any recognition or affiliation with the assessee trust also does not have any recognition or affiliation with any university or government agency; and (b) there was no provision any university or government agency; and (b) there was no provision any university or government agency; and (b) there was no provision for 539/Chny/2025 (AY -) Iqbal Mohamed Trust Iqbal Mohamed Trust payment of faculty fees in the deed and therefore the payments so made payment of faculty fees in the deed and therefore the payments so made payment of faculty fees in the deed and therefore the payments so made by the assessee trust was not reasonable; and (c) the assessee had not by the assessee trust was not reasonable; and (c) the assessee had not by the assessee trust was not reasonable; and (c) the assessee had not received any voluntary donations which meant that the activities of the received any voluntary donations which meant that the activities of the received any voluntary donations which meant that the activities of the assessee trust is not charitable in na assessee trust is not charitable in nature. The relevant findings rendered The relevant findings rendered by the Ld. CIT(E) for rejecting the application for registration u/s 12A of by the Ld. CIT(E) for rejecting the application for registration u/s 12A of by the Ld. CIT(E) for rejecting the application for registration u/s 12A of the Act, is as follows:-
“…Thus, from the above, it is very clear that the activities of trust Thus, from the above, it is very clear that the activities of trust Thus, from the above, it is very clear that the activities of trust of being collecting fees for teaching photography will not fit into of being collecting fees for teaching photography will not fit into of being collecting fees for teaching photography will not fit into the limb set by the Income Tax Act and the Hon’ble Supreme the limb set by the Income Tax Act and the Hon’ble Supreme the limb set by the Income Tax Act and the Hon’ble Supreme Court, as the trust is Court, as the trust is (a) not conducting a formal education (a) not conducting a formal education and (b) not having a valid recognition from any authority and not (b) not having a valid recognition from any authority and not (b) not having a valid recognition from any authority and not affiliated to any recognized universities or government agency. affiliated to any recognized universities or government agency. affiliated to any recognized universities or government agency.
(c) the activities are carried out in a commercial way by collecting (c) the activities are carried out in a commercial way by collecting (c) the activities are carried out in a commercial way by collecting fees with an element of profit motive involved in it. fees with an element of profit motive involved in it.
….
- On perusal of the trust deed, it is seen that On perusal of the trust deed, it is seen that
1. there is no provision for payment of such faculty fees in the 1. there is no provision for payment of such faculty fees in the 1. there is no provision for payment of such faculty fees in the deed.
The total trustee fees paid as ‘faculty fees’ approximately 2. The total trustee fees paid as ‘faculty fees’ approximately 2. The total trustee fees paid as ‘faculty fees’ approximately constitutes an average of 63% of the faculty fee receipts, which constitutes an average of 63% of the faculty fee receipts, which constitutes an average of 63% of the faculty fee receipts, which does not seem to be reasonable. s not seem to be reasonable.
- Also, it is seen from the Income & Expenditure statement, the Also, it is seen from the Income & Expenditure statement, the Also, it is seen from the Income & Expenditure statement, the applicant is not in receipt of any voluntary donation and has not applicant is not in receipt of any voluntary donation and has not applicant is not in receipt of any voluntary donation and has not involved in any charitable activities. Thus, it is evident that the involved in any charitable activities. Thus, it is evident that the involved in any charitable activities. Thus, it is evident that the activities of the foundation activities of the foundation cannot be held as charitable.
The applicant has not substantiated that the activities are The applicant has not substantiated that the activities are The applicant has not substantiated that the activities are charitable and do not work in commercial lines. Hence, the activity charitable and do not work in commercial lines. Hence, the activity charitable and do not work in commercial lines. Hence, the activity 539/Chny/2025 (AY -) Iqbal Mohamed Trust Iqbal Mohamed Trust of the trust does not fall in the ambit of ‘Educatio of the trust does not fall in the ambit of ‘Education’, as per Sec n’, as per Sec 2(15) of the Act.” 2(15) of the Act.”
Aggrieved by the above order, the assessee is in appeal before us. d by the above order, the assessee is in appeal before us. d by the above order, the assessee is in appeal before us.
Assailing the action of the Ld. CIT(E), the Ld. AR of the assessee Assailing the action of the Ld. CIT(E), the Ld. AR of the assessee Assailing the action of the Ld. CIT(E), the Ld. AR of the assessee submitted that, the Ld. CIT(E) had rejected the application without issuing Ld. CIT(E) had rejected the application without issuing Ld. CIT(E) had rejected the application without issuing any notice or calling for explanation on these aspe any notice or calling for explanation on these aspects and therefore such cts and therefore such unilateral action without giving opportunity of being heard rendered the unilateral action without giving opportunity of being heard rendered the unilateral action without giving opportunity of being heard rendered the impugned order to be bad in law for violation of principles of natural impugned order to be bad in law for violation of principles of natural impugned order to be bad in law for violation of principles of natural justice. The Ld. AR submitted that, had the Ld. CIT(E) confronted the justice. The Ld. AR submitted that, had the Ld. CIT(E) confronted the justice. The Ld. AR submitted that, had the Ld. CIT(E) confronted the assessee with his above observations, then the assessee would have bove observations, then the assessee would have bove observations, then the assessee would have suitable responded and addressed the same. suitable responded and addressed the same. In support of the same, the In support of the same, the Ld. AR has filed an application in terms of Rule 29 of the Appellate Ld. AR has filed an application in terms of Rule 29 of the Appellate Ld. AR has filed an application in terms of Rule 29 of the Appellate Tribunal Rules, 1963 by way of additional evidence before this Bench Tribunal Rules, 1963 by way of additional evidence before this Bench Tribunal Rules, 1963 by way of additional evidence before this Bench, inter alia comprising of the following details: inter alia comprising of the following details:-
Course Content – – Details about the course offered by Light & Life Details about the course offered by Light & Life Academy 2. About the Campus of Light & Life Academy About the Campus of Light & Life Academy 3. Profile of Mr. Iqbal Mohamed Profile of Mr. Iqbal Mohamed – Founder and Director of Light & Life Founder and Director of Light & Life Academy 4. Profile of Ms. Anuradha Anuradha – Co-Founder and Director of Light & Life Founder and Director of Light & Life Academy 5. Sample of Assignment given to Students for assessment Sample of Assignment given to Students for assessment 6. Sample assessment sheets showing grades secured by the students Sample assessment sheets showing grades secured by the students Sample assessment sheets showing grades secured by the students 7. Breakup of payment made to faculties and Admin Head for the Breakup of payment made to faculties and Admin Head for the Breakup of payment made to faculties and Admin Head for the period 2021-22, 20 22, 2022-23 and 2023-24.
539/Chny/2025 (AY -) Iqbal Mohamed Trust Iqbal Mohamed Trust
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The Ld. AR has also furnished a written submission rebutting each The Ld. AR has also furnished a written submission rebutting each The Ld. AR has also furnished a written submission rebutting each of the observations made by the Ld. CIT(E) for rejecting the application, of the observations made by the Ld. CIT(E) for rejecting the application, of the observations made by the Ld. CIT(E) for rejecting the application, whose relevant extracts are reproduced whose relevant extracts are reproduced below:-
• It is humbly submitted that the appellant trus It is humbly submitted that the appellant trust runs an academy in the name t runs an academy in the name of Light & Life Academy which conducts a one year classroom course. The of Light & Life Academy which conducts a one year classroom course. The of Light & Life Academy which conducts a one year classroom course. The course offered by the academy is divided into various sections and the details course offered by the academy is divided into various sections and the details course offered by the academy is divided into various sections and the details relating to the course are explained in the course content filed as additio relating to the course are explained in the course content filed as additio relating to the course are explained in the course content filed as additional evidence. It may be noted that the entire course is for a one year duration and a evidence. It may be noted that the entire course is for a one year duration and a evidence. It may be noted that the entire course is for a one year duration and a whole time course enabling its student to learn in order to earn a living which is whole time course enabling its student to learn in order to earn a living which is whole time course enabling its student to learn in order to earn a living which is a scholastic education. The term scholastic is normally met to mean as a scholastic education. The term scholastic is normally met to mean as a scholastic education. The term scholastic is normally met to mean as concerning education and as already stated the course is run as a full time tion and as already stated the course is run as a full time tion and as already stated the course is run as a full time course as a mean to earn a living. course as a mean to earn a living. • It is further submitted that the Academy is spread over 50,000sq.ft in Ooty It is further submitted that the Academy is spread over 50,000sq.ft in Ooty It is further submitted that the Academy is spread over 50,000sq.ft in Ooty which includes a one of kind full which includes a one of kind full – facility automobile and large production facility automobile and large production photography studio of 5000 sq.ft and 14 studios dedicated exclusively for raphy studio of 5000 sq.ft and 14 studios dedicated exclusively for raphy studio of 5000 sq.ft and 14 studios dedicated exclusively for imparting knowledge on professional photography. The Academy also includes imparting knowledge on professional photography. The Academy also includes imparting knowledge on professional photography. The Academy also includes an Auditorium, Library, equipment store, Professional Dressing Room etc. The an Auditorium, Library, equipment store, Professional Dressing Room etc. The an Auditorium, Library, equipment store, Professional Dressing Room etc. The details of which are given as “About details of which are given as “About the Campus of Light & Life Academy” filed the Campus of Light & Life Academy” filed as additional evidence. as additional evidence. • Shri. Iqbal Mohamed (Founder and Director of Light & Life Academy) is a Shri. Iqbal Mohamed (Founder and Director of Light & Life Academy) is a Shri. Iqbal Mohamed (Founder and Director of Light & Life Academy) is a graduate from Loyola College and amongst the first to study professional graduate from Loyola College and amongst the first to study professional graduate from Loyola College and amongst the first to study professional photography abroad at the renowned Brooks I photography abroad at the renowned Brooks Institute of Photography, nstitute of Photography, California, USA. Shri. Iqbal Mohamed had worked with some of the celebrated California, USA. Shri. Iqbal Mohamed had worked with some of the celebrated California, USA. Shri. Iqbal Mohamed had worked with some of the celebrated professional photographers in Hollywood like Dick Zimmerman, Bill Werts and professional photographers in Hollywood like Dick Zimmerman, Bill Werts and professional photographers in Hollywood like Dick Zimmerman, Bill Werts and Jay Silverman before returning to India. Thereafter, Shri.Iqbal Mohamed went Jay Silverman before returning to India. Thereafter, Shri.Iqbal Mohamed went Jay Silverman before returning to India. Thereafter, Shri.Iqbal Mohamed went on to gain recognition as one of India’s leading professional photographer and to gain recognition as one of India’s leading professional photographer and to gain recognition as one of India’s leading professional photographer and has worked with many national and international brands. has worked with many national and international brands. • Ms. Anuradha (Co Ms. Anuradha (Co-founder and director of Light & Life Academy) is a post founder and director of Light & Life Academy) is a post graduate degree holder in Economics from Mumbai U graduate degree holder in Economics from Mumbai University. Thereafter, a niversity. Thereafter, a diploma in Advertising and Marketing was done and started her career in the diploma in Advertising and Marketing was done and started her career in the diploma in Advertising and Marketing was done and started her career in the field of Advertising where she was in charge of building brands and handling field of Advertising where she was in charge of building brands and handling field of Advertising where she was in charge of building brands and handling communication. Later she focused exclusively on photography and has worked communication. Later she focused exclusively on photography and has worked communication. Later she focused exclusively on photography and has worked with many national and international brands in the field of advertising. h many national and international brands in the field of advertising. h many national and international brands in the field of advertising. • The detailed profiles of Shri. Iqbal Mohamed and Ms.Anuradha are filed as The detailed profiles of Shri. Iqbal Mohamed and Ms.Anuradha are filed as The detailed profiles of Shri. Iqbal Mohamed and Ms.Anuradha are filed as additional evidence. additional evidence. • Further to demonstrate that the academy is into providing knowledge and Further to demonstrate that the academy is into providing knowledge and Further to demonstrate that the academy is into providing knowledge and that the students are evaluated the sample assignments given to them which s are evaluated the sample assignments given to them which s are evaluated the sample assignments given to them which helps them in understanding and exploring ways of taking photographs and the helps them in understanding and exploring ways of taking photographs and the helps them in understanding and exploring ways of taking photographs and the sample assessment sheets showing grades secured by the students in the sample assessment sheets showing grades secured by the students in the sample assessment sheets showing grades secured by the students in the assignments given to them are enclosed as additio assignments given to them are enclosed as additional evidence • The amount of faculty fee paid to the trustee is far less than that is paid to The amount of faculty fee paid to the trustee is far less than that is paid to The amount of faculty fee paid to the trustee is far less than that is paid to other faculties. It may be noted that the amount paid to visiting faculty ranges other faculties. It may be noted that the amount paid to visiting faculty ranges other faculties. It may be noted that the amount paid to visiting faculty ranges from Rs.7,000/- to Rs.71,250/ to Rs.71,250/- per day whereas the amount paid to Shri. Iqbal per day whereas the amount paid to Shri. Iqbal K Mohamed is Rs.12,000/ hamed is Rs.12,000/- per day and Ms. Anuradha is Rs.11,200/ per day and Ms. Anuradha is Rs.11,200/- per day. It is submitted that the visiting faculty of Light & Life Academy are the ex is submitted that the visiting faculty of Light & Life Academy are the ex is submitted that the visiting faculty of Light & Life Academy are the ex-students of the academy. It may be noted that the ex of the academy. It may be noted that the ex-students of Light & Life Academy students of Light & Life Academy 539/Chny/2025 (AY -) Iqbal Mohamed Trust Iqbal Mohamed Trust are being paid more tha are being paid more than the full time faculty (who are the trustees) of the n the full time faculty (who are the trustees) of the Academy. To demonstrate the same, the breakup of payments made to facilities Academy. To demonstrate the same, the breakup of payments made to facilities Academy. To demonstrate the same, the breakup of payments made to facilities and Admin Head is filed as additional evidence. and Admin Head is filed as additional evidence. • It is submitted that the course does not have any recognition from a It is submitted that the course does not have any recognition from a It is submitted that the course does not have any recognition from a university or the likewise not come in the way of granting registration u/s.12AB university or the likewise not come in the way of granting registration u/s.12AB university or the likewise not come in the way of granting registration u/s.12AB for the fact remains that the trust is engaged in providing scholastic education. for the fact remains that the trust is engaged in providing scholastic education. for the fact remains that the trust is engaged in providing scholastic education. • It can be further be seen that the trust has been enjoying registration It can be further be seen that the trust has been enjoying registration It can be further be seen that the trust has been enjoying registration u/s.12A since 1998 a u/s.12A since 1998 and enjoying exemption u/s.11 and the fact scenario has not nd enjoying exemption u/s.11 and the fact scenario has not changed in any manner so as to deny registration u/s.12AB of the Income Tax changed in any manner so as to deny registration u/s.12AB of the Income Tax changed in any manner so as to deny registration u/s.12AB of the Income Tax Act. • At this stage, it is most humbly submitted that without analyzing the At this stage, it is most humbly submitted that without analyzing the At this stage, it is most humbly submitted that without analyzing the activities of the trust in detail treating th activities of the trust in detail treating the same as not education and the e same as not education and the activities of the appellant as commercial in nature is not appropriate on the part activities of the appellant as commercial in nature is not appropriate on the part activities of the appellant as commercial in nature is not appropriate on the part of the Commissioner of Income Tax (Exemption). of the Commissioner of Income Tax (Exemption). • It is further most humbly submitted that the activity of the appellant cannot It is further most humbly submitted that the activity of the appellant cannot It is further most humbly submitted that the activity of the appellant cannot be considered as commercial for the reason that the appellant had only incurred as commercial for the reason that the appellant had only incurred as commercial for the reason that the appellant had only incurred losses and applied the entire receipt received during the year towards the object losses and applied the entire receipt received during the year towards the object losses and applied the entire receipt received during the year towards the object of the trust in the financial years which were considered by the Commissioner of of the trust in the financial years which were considered by the Commissioner of of the trust in the financial years which were considered by the Commissioner of Income Tax (Exemption) duri Income Tax (Exemption) during the course of proceedings. Hence, the ng the course of proceedings. Hence, the contention of the Commissioner of Income Tax (Exemption) that the activities of contention of the Commissioner of Income Tax (Exemption) that the activities of contention of the Commissioner of Income Tax (Exemption) that the activities of the appellant are commercial in nature is incorrect. the appellant are commercial in nature is incorrect. • At any rate, it may be noted that income from the trust is only been utilized At any rate, it may be noted that income from the trust is only been utilized At any rate, it may be noted that income from the trust is only been utilized for the purpose of trust which is education as the activity.” the purpose of trust which is education as the activity.”
In view of the above, the Ld. AR urge us to admit these additional In view of the above, the Ld. AR urge us to admit these additional In view of the above, the Ld. AR urge us to admit these additional evidences and remit the matter back to the file of the Ld. CIT(E) for de evidences and remit the matter back to the file of the Ld. CIT(E) evidences and remit the matter back to the file of the Ld. CIT(E) novo adjudication of the issue of grant of adjudication of the issue of grant of registration u/s 12AB of the Act. registration u/s 12AB of the Act.
The Ld. CIT, DR appearing for the Revenue though supported the findings The Ld. CIT, DR appearing for the Revenue though supported the findings The Ld. CIT, DR appearing for the Revenue though supported the findings of the Ld. CIT(E), did not oppose the assessee’s plea for remitting the of the Ld. CIT(E), did not oppose the assessee’s plea for remitting the of the Ld. CIT(E), did not oppose the assessee’s plea for remitting the matter back to the Ld. CIT(E), in light of the additional evidences matter back to the Ld. CIT(E), in light of the additional evidences matter back to the Ld. CIT(E), in light of the additional evidences furnished by the assessee. by the assessee.
Heard both the parties. Heard both the parties. It is seen that, the assessee was a It is seen that, the assessee was a registered public charitable trust which has been running an educational registered public charitable trust which has been running an educational registered public charitable trust which has been running an educational institution, ‘Light and Life Academy’ since 1998 and onwards. It is institution, ‘Light and Life Academy’ since 1998 and onwards. It is institution, ‘Light and Life Academy’ since 1998 and onwards. It is 539/Chny/2025 (AY -) Iqbal Mohamed Trust Iqbal Mohamed Trust :: 7 ::
observed that, this trust has been observed that, this trust has been regularly assessed in terms of Section regularly assessed in terms of Section 11 and 12 of the Act over the years. Given the introduction of the new 11 and 12 of the Act over the years. Given the introduction of the new 11 and 12 of the Act over the years. Given the introduction of the new Section 12A regime by the Finance Act 2021, the assessee is found to Section 12A regime by the Finance Act 2021, the assessee is found to Section 12A regime by the Finance Act 2021, the assessee is found to have sought provisional registration which, understandably was accorded have sought provisional registration which, understandably was accorded have sought provisional registration which, understandably was accorded for a period of three years. Later on, the assessee is noted to have a period of three years. Later on, the assessee is noted to have a period of three years. Later on, the assessee is noted to have approached the Ld. CIT(E) for permanent registration, and it is observed approached the Ld. CIT(E) for permanent registration, and it is observed approached the Ld. CIT(E) for permanent registration, and it is observed that all the requisite details as called for by the Ld. CIT(E) was also placed that all the requisite details as called for by the Ld. CIT(E) was also placed that all the requisite details as called for by the Ld. CIT(E) was also placed on record. Having perused the case reco Having perused the case records placed before us, we find that rds placed before us, we find that the Ld. CIT(E) had not issued any show cause to the assessee before the Ld. CIT(E) had not issued any show cause to the assessee before the Ld. CIT(E) had not issued any show cause to the assessee before rejecting its application nor had he confronted the assessee with his rejecting its application nor had he confronted the assessee with his rejecting its application nor had he confronted the assessee with his purported reasons for denying the grant of registration u/s 12AB of the purported reasons for denying the grant of registration u/s 12AB of the purported reasons for denying the grant of registration u/s 12AB of the Act.Undeniably, such action of the Ld. CIT(E) was in gross violation of the bly, such action of the Ld. CIT(E) was in gross violation of the bly, such action of the Ld. CIT(E) was in gross violation of the principles of natural justice and against the basic features of the rule of principles of natural justice and against the basic features of the rule of principles of natural justice and against the basic features of the rule of law. The Ld. CIT(E) ought to have afforded adequate opportunity to the The Ld. CIT(E) ought to have afforded adequate opportunity to the The Ld. CIT(E) ought to have afforded adequate opportunity to the assessee before deciding the application, wh assessee before deciding the application, which we find was not done by ich we find was not done by him. Before us, the assessee has filed additional evidences along with Before us, the assessee has filed additional evidences along with Before us, the assessee has filed additional evidences along with written explanations in terms of Rule 29 of the Appellate Tribunal Rules, written explanations in terms of Rule 29 of the Appellate Tribunal Rules, written explanations in terms of Rule 29 of the Appellate Tribunal Rules, 1963. For the reasons discussed in the foregoing, we consider it fit to 1963. For the reasons discussed in the foregoing, we consider it fit to 1963. For the reasons discussed in the foregoing, we consider it fit to admit the additional evidences placed before us and in the fitness of the dditional evidences placed before us and in the fitness of the dditional evidences placed before us and in the fitness of the matters, remit the impugned matter back to the file of the Ld. CIT(E). matters, remit the impugned matter back to the file of the Ld. CIT(E). matters, remit the impugned matter back to the file of the Ld. CIT(E).
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Accordingly, the impugned order of the Ld. CIT(E) is set aside. The Accordingly, the impugned order of the Ld. CIT(E) is set aside. The Accordingly, the impugned order of the Ld. CIT(E) is set aside. The Ld. CIT(E) is directed to denovo adjudicate the application filed by the Ld. CIT(E) is directed to denovo adjudicate the application filed by the Ld. CIT(E) is directed to denovo adjudicate the application filed by the assessee and pass a speaking order after considering these additional assessee and pass a speaking order after considering these additional assessee and pass a speaking order after considering these additional evidences and any other details/explanations, any other details/explanations, which may be furnished by which may be furnished by the assessee. Needless to say, the Ld. CIT(E) shall grant adequate the assessee. Needless to say, the Ld. CIT(E) shall grant adequate the assessee. Needless to say, the Ld. CIT(E) shall grant adequate opportunity of being heard to the assessee in this regard. opportunity of being heard to the assessee in this regard.
In the result, the appeal is allowed for statistical purposes. In the result, the appeal is allowed for statistical purposes. In the result, the appeal is allowed for statistical purposes.