MEASAGE CHOUDHRY CHARITABL TRUST,JAMMU vs. COMMISSIONER OF INCOME - TAX CENTRAL CIRCLE, JAMMU

None appeared for the assessee, however after hearing the ld. Addl.

The ld. CIT(A) has stated vide para 4 of the impugned order that Authorized Representative of the appellant trust submitted that the appellant trust does not have a certificate of registration and under the circumstances he has confirmed the action of the AO by finding no fault in

It is evident from the impugned order that the assessee has filed a reply before the CIT(A). However the ld. CIT(A), in spite was being directed by the ld. ITAT Bench to allow the opportunity of being heard to the assessee and pass the order afresh, the ld. CIT(A), has not mentioned either the reply on the factum of granting of opportunity of being heard to the assessee in adjudicating the issue of rejecting the deduction claimed u/s 11 of the I. T. Act.

In view of the principle of natural justice, we consider it deem fit, to remand the matter back to the file of the ld. CIT(A) to adjudicate the matter afresh after granting an adequate opportunity of being heard to the Choudhary Chritable Trust v. Asstt. CIT appellant assessee. The assessee is directed to cooperate in the fresh proceedings before the ld. CIT(A) by making necessary compliance timely to the queries raised by the ld. CIT(A) in the course of the proceedings.

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