TaxTMI 
TaxTMI 
2025 (6) TMI 1524
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....ansal, CIT. DR ORDER Per: KRINWANT SAHAY, AM: Both the instant appeals of the same assessee are directed against the order of the ld. Commissioner of Income Tax (Exemptions), Chandigarh,[in brevity the 'CIT (E)'], ex parte order passed u/s 12AB & 80G (5) of the Income Tax Act 1961, dated 23.09.2022 separately. 2. At the very outset both the appeals are related to application for registration u....
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....te order without allowing opportunity of being heard and without ensuring proper service of notice to the assessee. It was also submitted that the notices were not complied for simple reason that the assessee could not receive any notice issued by the ld. CIT(E). 6. The ld. AR of the assessee also filed affidavit for both the appeals which are reproduced as under: 7. The ld. DR relied on the ord....
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....uments. We are, therefore, of the view that in the interest of justice would be served if the impugned order is set aside and the matters are remitted back to the file of the ld. CIT(E) for consideration there of afresh. We are not expressing any views on the merits of the case so as to limit the proceeding before the ld. CIT(E). Further, the assessee should be diligent and comply the notice of th....