LOKMANGAL DEVELOPMENT FOUNDATION,SOLAPUR vs. CIT EXEMPTION PUNE, PUNE

It emerges during the course of hearing that the learned CIT(E)’s order denying sec. 12AB(1)(b)(ii) registration to the assessee has been passed ex-parte after holding that the latter had failed to 2 ITA.No.1227/PUN./2023 file all the requisite details sought in the show cause notice having due date of compliance on 27.09.2023.

Learned counsel’s only case during the course of hearing is that there was some communication between it’s auditor and the authorised representative before the CIT(E) due to which he could not get access of the corresponding notice(s) sent on the registered email. Mr. Sandbhor further sought to buttress the point that the assessee has never been a habitually non-cooperative in the lower appellate proceedings as he could not comply with the learned CIT(E)’s notice only on the last occasion. Faced with this situation, we deemed it appropriate in the larger interest of justice to restore the instant appeal back to the CIT(E) for his afresh adjudication, preferably within three effective opportunities of hearing, subject to the rider that it shall be the assessee’s onus and responsibility only to file and prove all the relevant details in consequential proceedings. Ordered accordingly.

This assessee’s appeal is allowed for statistical purposes in above terms.