Case Law Details
Dnyanranjan Shikshan Prasarak Mandal Vs CIT (ITAT Pune)
The issue under consideration is whether the ex-parte order of the CIT (Exemptions) denying 80G exemption is justified in law?
In the present case, CIT(E) has passed ex-parte order for denying Section 80G exemption. The assessee states that the assessee had sufficient reasonable cause for not complying with the notices before the CIT (Exemptions) and non-appearance cannot be attributed to any deliberate misconduct of the assessee and the assessee is always a bonafide assessee and has always cooperated with the proceedings.
ITAT states that the reasons explained by the assessee for not complying with the notices before the CIT(Exemptions) cannot be attributed to any deliberate non-appearance or malafide intention of the assessee and principles of natural justice coupled with the fact that Income-tax legislation is welfare legislation, it is appropriate to provide another opportunity to assessee to present its case before the CIT(Exemptions). Therefore, ITAT set aside the order of CIT(Exemptions) and remand the matter back to his file to adjudicate the matter afresh. Thus, the grounds raised by assessee is allowed.
FULL TEXT OF THE ITAT JUDGEMENT
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