PACIFIC ACADEMY OF HIGHER EDUCATION AND RESEARCH UNIVERSITY,UDAIPUR vs. CIT(EXEMPTION), JAIPUR

At the outset itself, it was brought to our notice that the impugned order is an ex parte order. We note that the Ld. CIT(E) issued a letter/notice dated 21.08.2018 directing the assessee to submit certain documents/explanations by 12.09.2018 and also to produce the original certificate u/s. 12AA/10(23C) on that date. Since no compliance was made by the assessee/applicant, the Ld. CIT(E) gave

Per contra, the Ld. CIT, DR contended that the assessee/applicant never bothered to file documents/present the case before the Ld. CIT(E) and, therefore, it was rightly rejected by the Ld. CIT(E).

After hearing the Ld. CIT, DR, we note that the Ld. CIT(E) has rejected the application for approval u/s. 80G of the Act on the ground that assessee did not comply with the notices issued by him. Since the order has been passed without hearing the assessee/applicant, there is a violation of Natural Justice so, we are inclined to set aside the order of the Ld. CIT(E) and direct him to pass an order de- novo after affording reasonable opportunity of being heard to the assessee. Needless to say that the assessee has to be either present itself or through its representative with the documents sought by the Ld. CIT(E) during hearing, so that he can adjudicate the application on merits. With the aforesaid observation, the impugned order of Ld. CIT(E) is set aside and the matter is restored to the file of Ld. CIT(E) to adjudicate afresh after affording reasonable opportunity of being heard to the assessee. Appeal of assessee is allowed for statistical purposes.

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

""यथ"/ The Respondent 3. आयकरआयु त/ CIT 4. आयकरआयु त (अपील)/ The CIT(A)

"वभागीय""त"न%ध, आयकरअपील'यआ%धकरण, च*डीगढ़/ DR, ITAT, Jodhpur 6. गाड-फाईल/ Guard File