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TMI Blog2021 (1) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... pportunity of being heard by Ld CIT(A). It is submitted that the assessee filed written submissions before Ld. CIT(A) on 30.9.2020. However, by that time, the Ld. CIT(A) had already passed the order. Accordingly, we notice that the order passed by Ld. CIT(A), in effect, is an ex-parte order, without giving to the assessee opportunity of being heard. Accordingly, in the interest of natural justi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onfirming the rejection of exemption claimed by the assessee u/s. 11 of the Income-tax Act, 1961 ['the Act' for short]. 2. The Ld. A.R. submitted that the assessee is a Charitable Trust duly registered u/s. 12A of the Act. It filed its return of income for the year under consideration declaring Nil income on 7.11.2017, within the period of extended due date granted for the year under co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2020 itself without giving an opportunity of being heard to the assessee. The Ld. A.R. also submitted that even though the order of Ld. CIT(A) is dated 16.9.2020, yet it was digitally signed by Ld. CIT(A) only on 21.9.2020. The Ld A.R. submitted that the assessee received the order of Ld CIT(A) on 14.10.2020 and the written submissions were filed prior to the dispatch of order of Ld. CIT(A). 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . CIT(A). 6. We heard Ld. D.R., who submitted that the A.O. has rejected exemption claimed u/s. 11 of the Act since the assessee did not furnish audit report in form No. 10B along with return of income. Accordingly, he submitted that the Ld. CIT(A) was justified in confirming the rejection of exemption claimed by the assessee. 7. We heard the parties and perused the record. It is the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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