M/S RAGHUNANDAN MISHRA CHARITABLE TRUST,E-57 SECTOR 63 NOIDA, H.O, GAUTAM BUDDHA NAGAR vs. COMMISSIONER OF INCOME TAX EXEMPTION, LUCKNOW, LUCKNOW

Both these appeals were heard together and are disposed of by this common order for the sake of convenience and brevity.

The common grievance in both these appeals is that the CIT(E) rejected the impugned applications without providing adequate opportunity of being heard and in violation of principle of natural justice.

At the very outset, the counsel stated that the notices on the IT portal were not in the knowledge of the assessee and, therefore, the proceeding could not be attended on the specified dates.

We have carefully perused the impugned orders. Though there is mention of the issue of notice through IT portal but whether the notices were accessed by the assessee is not known. We are of the considered view that notices should have also been sent to the e-mail address of the assessee, therefore, in the interest of justice and fair play we restore both the appeals to the files of the CIT(E) with a direction to decide the impugned applications afresh after affording a reasonable and adequate opportunity of being heard to the assessee. The assessee is directed to comply with the notices and attend the proceedings in support of its claim of registration.

In the result, the appeals of the assessee is allowed for statistical purpose.

Decision announced in the open court on 30.11.2023.