ANDH KALYAN KENDRA,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

The present appeal has been filed by the Assessee against the order passed by the Learned Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as “CIT(E)’] dated 21.11.2024 u/s. 80G(5) of the Income Tax Act, 1961 (here-in-after referred to as “the Act”).

At the outset, the ld. counsel for the assessee has invited our attention to the impugned order of the ld. CIT(E) to submit that the same is an ex-parte order of the CIT(E). The ld. counsel for the assessee has submitted that the notices of hearing were served by the Ld. CIT(E) on a wrong email id and thus did not come to the notice of the assessee trust resulting into the impugned ex-parte order of the ld. CIT(E). Ld. Counsel for the assessee, therefore, has requested that the assessee may be given an opportunity to present its case before the ld. CIT(E).

We are of the view that the interests of justice will be well served, if the assessee is given an opportunity to present its case before ld. CIT(E). Accordingly, the impugned order of the Ld. CIT(E) is set aside and the matter is restored to the file of Ld. CIT(E) for decision afresh. The ld. Ld. CIT(E) will give proper opportunity to the assessee to present its case. The assessee is also directed to furnish its correct email id to Ld. CIT(E) for correspondence. The assessee will take note of the emails/notices issued by the Ld. CIT(E) and will actively participate in the proceedings before Ld. CIT(E) and furnish the requisite documents. The Ld. CIT(E), thereafter, will decide the application of the assessee in accordance with the law.