LITTLE ANGEL EDUCATION TRUST,NA vs. ARIVS.CIT(EXEMPTION), AHMEDABAD

At the outset, the Ld.Counsel for the assessee has submitted that both the applications of the assessee have been rejected by the CIT(E) for non- furnishing of requisite details as were called for by the Ld.CIT(E). The Ld.Counsel in this respect has submitted that the notices sent by the Ld.CIT(E) did not come to the knowledge of the assessee-trust as the email was not checked on regular basis. That when the assessee came to the knowledge of the notices, compliance was made immediately, but by that time, the ex-parte orders have been passed by the Ld.CIT(E). It has, therefore, been requested that the assessee may be given an opportunity to present its cases before the Ld.CIT(E).

The Ld.Departmental Representative (DR), however, relied upon the findings of the Ld.CIT(E).

Considering the rival submissions, in our view, the interests of justice will be well-served, if the assessee is given an opportunity to present its case before the Ld.CIT(E). In view of this, the impugned orders of the Ld.CIT(E) are hereby set aside and the matter, in both the appeals, is restored to the file of Ld.CIT(E) for decision afresh. Needless to say, that the Ld.CIT(E) will give proper and adequate opportunity to the assessee to present its case and thereafter to decide the same in accordance with law. It is also directed that the assessee will take due care of the informing the email/notices issued by & 98/SRT/2025 Little Angel Education Trust vs. CIT(E)

With the above observations, both the appeals of the assessee are treated as allowed for statistical purposes.