2025 (12) TMI 1093

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....of the case is that the assessee is a Charitable Trust established in 1963 registered under the Bombay Public Trusts Act, 1950, and is running various educational institutions under name AFAC. The various educational institutions run by AFAC are recognized by Mumbai Municipal Corporation and Government of Maharashtra. The education is imparted to the needy students who generally are from economically and socially backward categories across India. The assessee also runs a School in Ladakh in the name of Turtuk Valley School, Ladakh. The said school is recognized by the Government of Ladakh (Union Territory). This institution is purely a social cause to impart education at par of urban level. The assessee is registered for CSR activities unde....

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....record. The Ld. AR also submitted an affidavit duly affirmed by the General Secretary of the assessee-trust, Mr. Jitendra Madanlal Mandlecha, executed on 26/11/2025. In the affidavit, it is stated that he was visiting their school, "Turtuk Valley School," Ladakh. The said school is located approximately 200 kilometers from Leh and is situated near the India-Pakistan border. The area has no internet connectivity. Consequently, he was unable to access emails due to the unavailability of internet facilities and, therefore, could not respond to the notices issued by the Ld. CIT(E) through email. In view of these circumstances, the Ld. AR prayed that the matter may be restored to the file of the Ld. CIT(E) with a direction to afford the asses....