CIT(A) justified in admitting additional evidences if AO not given sufficient opportunity to Assessee

ACIT Vs Blind Peoples Association India (ITAT Ahmedabad)

 The learned Counsel for the assessee has taken us through the relevant documents placed in the paper-book to point out that the proper and sufficient opportunity was not afforded by the Assessing Officer to the assessee during the course of assessment proceedings to furnish specifically the details and documents in respect of corpus donation of Rs.5,39,59,121/- received during the year under consideration; and, keeping in view the same, we find merit in the contentio

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