TAKSHASHILA EDUCATION AND CHARITABLE TRUST,AHMEDABAD, GUJARAT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD, GUJARAT

For that on the facts and in the circumstances of the case, the Ld. CIT(Exemption), Ahmedabad was not justified in passing an ex-parte order..

For that on the facts and circumstances of the case, the Ld.CIT(Exemption), Ahmedabad was not justified in rejecting the application for grant of approval Asst.Year NA - 2– u/s.80G(5)(iii) filed by the assessee trust in Form no.10AB and cancelling the provisions approval.

We have gone through the record before us and find that the application of the assessee has been summarily dismissed, holding that the assessee has neither filed any submission nor sought any adjournment in the case. On going through the record, we find that the assessee could not respond to the notices owing to the failure of observance to the notices issued on email to the trustee and now undertake to file all necessary details.

On going through the record, we find that no prejudice will be caused to the revenue if the opportunity of being heard is given to the assessee. Hence, we hereby direct that the matter may be examined afresh by the Ld.CIT(E). The assessee shall submit all the details sought by the Ld.CIT(E) from time to time without taking unnecessary adjournments.

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