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2020 (4) TMI 266 - KERALA HIGH COURTRevision of order u/s 264 - CIT rejected the review application - Best judgment assessment passed ex parte - Exemption u/s 11 denied - petitioner not entitled to exemption being a Religious and Charitable Institution - only ground for rejection of the review is that the petitioner did not respond to the notices issued u/s 142 - HELD THAT:- Writ petition is bereft of material. The Officers vested with an obligation to discharge judicial functions are legitimately expected to resort to application of mind in a pragmatic and reasonable manner which is conspicuously absent in the instant case. For that reason, the impugned order Ext.P6 is set aside. The matter is remitted to the Commissioner of Income-tax (Exemption), Kochi to consider the revision petition afresh after affording an opportunity of hearing to the petitioner.
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