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TMI Blog2025 (3) TMI 1077X X X X Extracts X X X X X X X X Extracts X X X X ..... s not speak about the services of notice upon the assessee.
It is settled law that principles of natural justice and fair play require that the affected party should be given an opportunity to represent case, before the authority. In the interest of justice, we set aside the order of CIT(E) restore the matter back to the file of Ld. CIT(E) for de novo adjudication in this matter and pass a speaking order after affording due opportunity of being heard to the assessee, who in turn, is also directed to submit the relevant documents before the Ld. CIT(E). Appeal filed by the assessee is allowed for the statistical purpose. X X X X Extracts X X X X X X X X Extracts X X X X ..... essee. 5. We note that the in view of the above-mentioned circumstances, it is clear that delay is not due wrongly committed by the assessee but the circumstances are beyond the control of the assessee. According to the Hon'ble ITAT, Rajkot Bench in case of Shakti Clearing Agency (P.) Ltd. vs. ITO (80 TTJ 668) has also held that; "The assessee would not gain anything by filing the appeals late. There was no mala fide imputable to the assessee. The delay in filing the appeals was a result of negligence or inaction on the part of the tax consultant. In every case of delay, there can be some lapses of the litigant concerned. That alone is not enough to turn down the plea and to shut the doors against him. If the explanation does not sma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, another opportunity was given to the assessee by issuing notice on 25/03/2023, sent through ITBA Portal to furnish certain details mentioned therein. No response given by the assessee. That the Ld. CIT(E) has perused the application for registration and the details filed by the appellant alongwith the application for registration is peripheral and cryptic in nature. The assessee has not submitted declare Notes on activities conducted by the Trust. since inception, copy of bank statement, identity proofs of main/managing trustees, undertaking u/s. 11(4) or 11(4A), 13(1)(c) & 13(3), 2(15), 12AB(4) of the Act and undertakings regarding adherence towards all the requirements of law as are material for the purpose of its objects as enumerated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is rejected." 8. That the assessee has filed an appeal against the impugned order of the Ld. CIT(E) before us. 9. During the course of hearing, the Ld. AR of the assessee submitted the under-mentioned documents before this Tribunal and prayed for one more opportunity to be given to the assessee to present his case before the Ld. CIT(E). i) Form No. 10A (Application for registration on provisional registration or intimation or approval or provisional approval) ii) Form No. 10AC (Order for provisional registration) iii) Form No. 10AB (Application for registration or approval) iv) Registration Certificate v) Audited Accounts 10. On the contrary, Ld. CIT(DR) for the revenue relied on the judgement of the Ld. CIT(E) and not objec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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