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4 orders · Page 1 of 1
The Tribunal held that the assessee appeared to be not interested in prosecuting the appeal further. Therefore, the appeal was liable to be dismissed for non-prosecution.
The Tribunal admitted the additional ground and held that the notice issued under Section 274 was defective as it did not clearly specify whether the penalty proceedings were for furnishing inaccurate particulars or for concealment of income. Following precedent, the penalty was quashed.
The Tribunal held that once registration under Section 12AA is granted, and the conditions for Section 80G(5) are met, the CIT(E) cannot arbitrarily reject the application for 80G approval. The rejection was also found to be in violation of natural justice principles.
The Tribunal found that the absence was due to a lapse in communication by the manager and not intentional. Therefore, the matter was remitted back to the CIT(Exemption) to decide afresh after giving the assessee an adequate opportunity of being heard.