2011 (2) TMI 343

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....r. Deepak Anand, Advocate. ORDER By order dated 27th January, 2010, learned counsel for the respondent - Director General, Income Tax (Exemption) was asked to take instructions whether the matter can be remanded for fresh consideration on the application under Section 10(23C)(vi a) of the Income Tax Act, 1961 (Act, in Short). Learned counsel for the respondent has not been able to obtain ins....

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.... the Act for the assessment year 2008-09 onwards. The application was required to be disposed of on or before 30th June, 2008. As per the case of the respondent, at the fag end of the limitation period, on 16th June, 2008 notice was issued to the petitioner fixing a hearing on 24th June, 2008. No one appeared for the petitioner on 24th June, 2008. Consequently, an ex-parte order dated 27th June, 2....

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....tion), Kolkata had notified the petitioner under Section 10(23C) (vi a) of the Act. Similarly, it is undisputed that application in Form 56D was filed for grant/ continuation of exemption under Section 10(23C)(vi) and (vi a) of the Act for the assessment year 2008-09 onwards on 5th June, 2007. Unfortunately, the proceedings were not taken up right till the fag end of the limitation period which wa....

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....ce of rejection of the application for grant and continuation of registration under Section 10(23C)(vi) & (vi a) are harsh and adverse. It is difficult to accept that the petitioner was avoiding or deliberately avoided appearance. The impugned ex-parte order was passed in haste and hurry and without giving full and fair opportunity to the petitioner. 7. Accordingly, we feel that the impugned or....