2019 (4) TMI 614

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....mt. Ashima Gupta, CIT ORDER PER SHRI KUL BHARAT, JM This appeal is filed by the assessee against the order of ld. CIT(Exemption), Bhopal, dated 20.1.2017. The crux of grounds of appeal is that ld. CIT(A) erred in rejecting the exemption sought u/s 80G(5)(vi) of the Income Tax Act and also in not granting proper opportunity to explain the case by passing ex-parte order. The appeal is time ....

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.... assessee had applied for grant of approval u/s 80G(5)(vi) in Form 10G on 28.7.2016 with the relevant documents. Ld. CIT(A). CIT fixed the case for hearing on 10.1.2017. Second and final opportunity was given by the ld. CIT fixing the date for hearing on 17.1.2017. However, on both the occasions, the assessee could not be represented as the notices were received by the accountant Mr. Suresh Chand ....

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....ission and affidavit. Having gone through the same, we find that owing to peculiar medical conditions of the accountant being an old man, the assessee's case could not be represented in appropriate manner. Therefore, assessee's case requires reconsideration by the ld. CIT(Exemption). Considering the rival submissions and in the interest of justice, we deem it appropriate to set aside the order of ....