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Order PER BENCH: The present appeals have been preferred by the assessee against the respective orders passed by the Id. Commissioner of Income Tax (Exemptions), Chandigarh dated 19/01/2023. 2. The assessee in these appeals has contested the action of the ld. CIT(E) in rejecting the application of the assessee seeking registration u/s 12A(1)(ac)(iii) and u/s 80G of the Income Tax Act, 1961 (in short 'the Act').
At the outset, the Id. AR for the assessee has invited our attention to the impugned orders so passed of the Id. CIT(E) to submit that the same are ex- parte orders. He has submitted that the ld. CIT(E) has summarily rejected the applications of the assessee without giving any opportunity of hearing to the assessee to present its case. He has submitted that no notice of date of hearing was served by the ld. CIT(E), either through physical mode, through e-mail or registered post etc. That the notice of date of hearing was allegedly uploaded on Income Tax Portal and the assessee was not aware of uploading of any such notice regarding date of hearing. It was accordingly submitted that no service of notice was ever affected on the assessee and therefore, in interest of justice, the assessee be allowed an opportunity to represent its case and the matter be remanded to the file of ld CIT(E) to decide the same afresh after providing opportunity to the assessee.
The Id. DR has relied on the orders of the ld CIT(E), at the same time, has not expressed any reservation where the matters are remitted back to the file of the ld CIT(E) for fresh consideration.
We have heard the rival contentions. Merely uploading of information/notice scheduling the date of hearing on the Income Tax Portal is not an effective service of notice as per the provisions of Section 282 of the Income Tax Act read with Rule 127(2)(b) of Income tax Rules. The impugned orders of the ld. CIT(E) are, therefore, not sustainable in the eyes of law. The same are hereby set aside with a direction to the ld. CIT(E) to decide the applications of the assessee afresh after giving proper and adequate opportunity to the assessee to present its case. The Id. CIT (E) will serve notice of hearing on the assessee through electronic mode on the email address provided by the assessee. Needless to say, the assessee will participate in the proceedings and submit necessary information and documentation as called for and as advised.