2020 (10) TMI 937

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....or the Revenue : Shri Sanjay Goyal, CIT-DR ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed against the Order of the Ld. CIT(E), Chandigarh, Dated 28.12.2017, rejecting the application under section 80G(5)(vi) of the I.T. Act, 1961. 2. We have heard the Learned Representative of both the parties through video conferencing and perused the material available on re....

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....iled detailed reply. The Ld. CIT(E) issued further show cause letter on 13.12.2017 through email asking for further information with regard to use of the donation etc., and to provide documentary evidence in this regard. The assessee was required to file information and details by 20.12.2017 which assessee has filed reply through email on 20.12.2017. The Ld. CIT(E) further requested the assessee t....

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....ed 29.12.2017. He has submitted that all the documentary evidences on record have not been considered by the Ld. CIT(E). 5. On the other hand, Ld. D.R. submitted that in view of the above submission of the Learned Counsel for the Assessee, the matter may be remanded to Ld. CIT(E) for reconsideration of the issue. 6. We have considered the rival submissions. The impugned order shows that what....

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....r the Ld. CIT(E) to hold that assessee is not interested in pursuing the matter. Copy of the email of the O/o. Ld. CIT(E) dated 22.12.2017 is filed at page-128 of the PB in which even no date have been given for making the compliance. Therefore, there were no justification to pass the impugned order on 28.12.2017 before waiting for the reply of the assessee which assessee has ultimately filed on 2....