2021 (5) TMI 521

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....(DR) ORDER N.K. Saini, Vice President This is an appeal by the Assessee against the order dated 29/08/2019 of Ld. CIT(E), Chandigarh. Following grounds have been raised in this appeal: "1. That on the facts and in the circumstances of the case in the absence of any service of the notice the order has been passed without affording any opportunity to explain the objects and activit....

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.... ostensible objects a questionnaire was issued electronically on 27.04.2019 vide which opportunity of personal hearing was accorded to the applicant, with the request to provide clarifications to the queries raised on 10.07.2019. 3. On this date neither did anybody attended nor was any request for adjournment received. In order to follow the principle of natural justice another opportunit....

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....e attitude of the applicant, it is safe to conclude that the assessee has failed to discharge its onus, this being a beneficial clause for the assessee, to prove that its income is free from eligibility of taxes. In light of the above, the application for grant of Registration u/s.12AA is accordingly rejected." 4. Now the assessee is in appeal. 5. The ld. Counsel for the assessee submitted t....

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....lication moved by the assessee. 7. We have considered the submissions of both the parties and perused the material available on the record. In the present case, it is noticed that the ld. CIT(E) passed the impugned order ex parte. He simply stated that opportunity was afforded to the assessee on 14/08/2019 and the matter was fixed for hearing on 22/08/2019. However, it is not brought on record ....