2021 (1) TMI 284

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....see has filed this appeal challenging the order dated 16.9.2020 passed by Ld. CIT(A)-14, Bengaluru and it relates to the assessment year 2017-18. The assessee is aggrieved by the decision of Ld. CIT(A) in confirming the rejection of exemption claimed by the assessee u/s. 11 of the Income-tax Act, 1961 ['the Act' for short]. 2. The Ld. A.R. submitted that the assessee is a Charitable Trust....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ought adjournment of the matter. Subsequently, the assessee filed its written submissions before Ld. CIT(A) on 30.9.2020. It was noticed later that the Ld. CIT(A), however, had passed the order on 16.9.2020 itself without giving an opportunity of being heard to the assessee. The Ld. A.R. also submitted that even though the order of Ld. CIT(A) is dated 16.9.2020, yet it was digitally signed by Ld. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rm No. 10B. She submitted that the said petition is still pending before CBDT. Accordingly, the Ld. A.R. submitted that the assessee may be provided with an opportunity to present its case before Ld. CIT(A). 6. We heard Ld. D.R., who submitted that the A.O. has rejected exemption claimed u/s. 11 of the Act since the assessee did not furnish audit report in form No. 10B along with return of income....