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Income Tax Appellate Tribunal, CHANDIGARH BENCHES, ‘A’ CHANDIGARH
Before: SHRI SANJAY GARG & Dr. B.R.R. KUMAR
Per Sanjay Garg, Judicial Member:
The present appeal has been preferred by the assessee against the order dated 29.09.2017 of the Commissioner of Income Tax (Exemptions), Chandigarh [hereinafter referred to as CIT(E)] agitating the denial of registration u/s 12A of the Income-tax Act, 1961 (in short 'the Act').
At the outset, Ld. Counsel for the assessee has brought our attention to the impugned order of CIT(E), wherein, Ld. CIT (E) has observed that assessee did not supply various documents including the evidence of expenditure of huge amount on the building and also the evidences from which
2 ITA No.1635/Chd/2017- Shri Kissan Vikas Chamber Punjab, Mohali
the genuineness of the activities of the assessee could be verified. However,
Ld. Counsel for the appellant-assessee has submitted that Ld. CIT(E) had not
asked the assessee to furnish the evidence relating to the expenditure incurred
and also relating to the activities carried on by the appellant-assessee. Ld.
Counsel for the assessee, therefore, has submitted that the assessee may be
given opportunity to furnish the necessary evidences in support of its case.
The Ld. DR, however, has supported the order of the CIT (E).
We have considered the rival submissions. In our view, the interest of
justice will be well served if assessee is given an opportunity to furnish the
necessary details, evidences and explanation before the Ld. CIT(E) in support
of its claim. Therefore, the impugned order of the Ld. CIT(E) is hereby set
aside and the matter is restored to the file of the CIT(E) to give opportunity to
the assessee to furnish the necessary details and evidences and thereafter to
decide the matter afresh in accordance with law within 6 months from the date
of receipt of copy of this order.
In the result, the appeal of the assessee is allowed for statistical
purposes.
Order pronounced in the Open Court.
Sd/- Sd/- (B.R.R. KUMAR) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 01.08.2018 Rkk Copy to: 1. The Appellant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR