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Income Tax Appellate Tribunal, G Bench, Mumbai
Before: Shri B.R. Baskaran & Shri Amarjit Singh
The assessee has filed this appeal challenging the order dated 06-12- 2006 passed by Ld CIT (Exemptions), Mumbai rejecting the application filed by the assessee seeking recognition u/s 80G of the Act.
None appeared on behalf of the assessee. The Ld D.R submitted that the Ld CIT(Exemptions) was constrained to reject the application, since the assessee did not co-operate with Ld CIT and also did not furnish the details called for.
We heard Ld CIT-DR and perused the record. We notice that the Ld CIT(Exemptions) was constrained to reject the application of the assessee, since the assessee did not furnish various details called for by him. In our view, in the interest of natural justice, the assessee may be provided with one more opportunity. Accordingly we set aside the order passed by Ld CIT(Exemptions) and restore the matter to his file for examining the application of the assessee afresh. We also direct the assessee to extent
In the result, the appeal of the assessee is treated as allowed for statistical purposes.