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TMI Blog2019 (1) TMI 745X X X X Extracts X X X X X X X X Extracts X X X X ..... retch of imagination, be said to amount to either concealment of particulars of income or furnishing of inaccurate particulars thereof. Department has not been able to refute this position. CIT(A) cannot be said to have erred in observing that denial of exemption cannot be considered within the purview of Section 271(1)(c). Accordingly, finding no error in this regard in the impugned order, the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s case itself. 2. None has appeared on behalf of the assessee despite issuance of notice through RPAD, which has not been returned unserved. Finding that the matter can be disposed of in the absence of the assessee, we are doing so. 3. The ld. CIT(A), while allowing the assessee s grounds that the AO had erred in initiating proceeding u/s 271(1)(c) of the Act, has observed as follows: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s 11 of the Act has been denied, which denial has been confirmed by the ld. CIT also. Now, denial of exemption claimed cannot, by any stretch of imagination, be said to amount to either concealment of particulars of income or furnishing of inaccurate particulars thereof. The Department has not been able to refute this position. Therefore, the ld. CIT(A) cannot be said to have erred in observing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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