2021 (5) TMI 142

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....r the Respondents : C. Chandrakanta, CIT (DR) ORDER N.K. Saini, Vice President This is an appeal by the Assessee against the order dated 30/04/2019 of Ld. CIT(E), Chandigarh. In this appeal, the assessee, although, has raised seven grounds of appeal, however, the main grievance of the assessee relates to rejection of application for approval U/s. 80G(5)(vi) of the Income Tax Act, 1961 (he....

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....t replied vide email and requested for adjournment of 8-10 days. Till the passing of the order the applicant trust did not submitted the reply to the above mentioned queries. In view of the absence of any reply in response to the above queries raised by this office, the queries raised in this matter remained unexplained. All of the above, including the unresponsive attitude of the applicant, clear....

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....no alternate except to reject the application moved by the assessee for approval u/s. 80G of the Act. 6. We have considered the submissions of both the parties and perused the material available on the record. In the present case, it appears that a due and reasonable opportunity of being heard was not provided by the Ld. CIT(E) particularly when the case was fixed for furnishing the details on ....