SHRI KHAKHRECHI PANRAPOLE,GUJARAT vs. CIT(EXEMPTIONS),AHMEDABAD, GUJARAT

SHRI KHAKHRECHI PANRAPOLE, MORBI - 363630 2.At the outset itself, Shri Bhupendra Shah, Learned Counsel for the assessee, begins by pointing out thatduring the proceedings before Learned CIT (Exemption), the assessee filed documents and evidences for registration under section12A(1)(ac)(iii) of the Act, however, the ld. CIT (E ) did not consider the same and passed the ex-parte order without hearing the assessee. Therefore, learned Counsel for the assessee, assailed the impugned order by contending that the assessee could not represent his case before Ld. CIT(E) and the order being an ex-parte order, stood vitiated on account of violation of principle of natural justice.The Ld. Counsel stated that now the assessee-trust wants to submit again the relevant documents and evidencesfor registration,under section12A(1)(ac)(iii) of the Act, before the ld. CIT(E ), therefore,another opportunity to contest the appeal ( issue of registration) before the Ld. CIT(E ) may be granted to the assessee, and therefore, this lis, may be remitted back to the file of the ld. CIT( E ) for fresh consideration/ adjudication.

On the other hand, Learned CIT- DR for the revenue, opposed the prayer of the ld. Counsel for the assessee. 4.We have heard the Learned Counsel appearing on behalf of the respective parties at length.We note that in the assessee’s case under consideration, the assessee filed the relevant details and documents before the Ld. CIT( E), for registration under section12A(1)(ac)(iii) of the Act, however, the ld. CIT (E ) did not consider the same and the impugned order passed by the ld. CIT(E ), is an ex-parte order and non-speaking order, therefore, we do not wish to make any comments on the merits of the grounds raised by the assessee. As we have noted that the assessee had filed the relevant details and documents before the Ld. CIT( E), and not to consider these documents and evidences by ld. CIT(E ), is a violation of principle of natural justice.Considering the above facts, we note that assessee-trust has not given sufficient opportunity of being heard and could SHRI KHAKHRECHI PANRAPOLE, MORBI - 363630 not plead his case successfully before the ld. CIT(E ). We note that it is settled law that principles of natural justice and fair play require that the affected party is granted sufficient opportunity of being heard to contest his case. Therefore, we deem it fit and proper to set aside the order of the ld. CIT(E) and remit the matter back to the file of the ld. CIT(E),with a liberty to the assessee to prove his case by producing sufficient evidence/documents to the satisfaction of the Ld.CIT(E ). For statistical purposes, the appeal of the assessee is treated, as allowed.