SHREE PATANWADA BHA vs. AR SAMAJ BAHUCHARAJI DAHRMASHALA TRUST,PATANVS.THE CIT- EXEMPTION, AHMEDABAD

The instant appeal filed at the instance of the assessee is directed against the order dated 17.03.2023 passed by the CIT(E) Ahmedabad, under Section 80G(5) of the Act.

The order passed by the Ld. CIT(A) is an ex parte one as the case of the assessee, compliance could not be done as per the notice served upon the assessee since the notice was uploaded in the portal and not send to the assessee to the email provided to the department. [Shree Patanwada Bhavsar Samaj Bahucharaji Dharmashala Trust vs. CIT(E)] - 2 - The screenshot of these two notices send to the assessee was referred by the Ld. AR appearing in the paper book at Page No.42 dated 12.12.2022 and Page No. 49 dated 06.01.2023. However, finally, the order of passed by the Ld. CIT(E) rejecting the approval under Section 80G of the Act was sent to the assessee to its email. On the other hand, the Ld. DR relied upon the order passed by the authorities below but failed to justify as to why notice issued by the Ld. CIT(E) were not sent to the assessee’s email. As admittedly the order is an ex parte one rejecting the approval under Section 80G of the Act, we, in order to prevent the miscarriage of justice, find it fit and proper to restore the issue to the file of the Ld. CIT(E) for adjudication of the same de novo. We also make it clear that all points relating to the issue are kept open for the Ld. CIT(E) to decide upon granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. The Ld. CIT(E) is directed to pass order strictly in accordance with law.

In the result, the appeal preferred by the assessee is allowed for statistical purposes.