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2025 (1) TMI 1051

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..... nesta, Sr. DR. ORDER PER SHAMIM YAHYA, AM : These appeals by the assessee are against the respective orders of the Ld. CIT Exemption, Lucknow both dated 19.3.2024 pertaining to assessment year 2024-25. 2. The grounds raised in ITA No. 2464/Del/2024 read as under:- 1. On the facts and circumstances of the case and the law, the impugned order issued u/s. 12AB(1)(b)(ii)(B) of the Act is arbitra .....

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..... Ld. CIT(E) has violated the principles of natural justice by not providing adequate opportunity of being heard and passing a non-speaking order in violation of judicial precedents. 5. The assessee humbly craves leave to add, alter, or delete all or any of the grounds of appeal. 3. The grounds raised in ITA No. 2465/Del/2024 read as under:- 1. On the facts and circumstances of the case and the .....

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..... o the notice and the detailed submissions made. 4. On the facts and circumstances of the case and the law, the Ld. CIT(E) has violated the principles of natural justice by not providing adequate opportunity of being heard and passing a non-speaking order in violation of judicial precedents. 5. The assessee humbly craves leave to add, alter, or delete all or any of the grounds of appeal. 4. Th .....

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..... th the same. However, Ld. CIT(E) dismissed the assessee's applications on the ground that supporting documents were not provided. Ld. Counsel for the assessee further submitted that there was no requisition of supporting documents, hence, assessee could not provide the same. Therefore, he prayed an opportunity may be granted to the assessee to provide the necessary documents and submissions before .....

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