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2021 (4) TMI 212 - ITAT CHANDIGARHApplication for registration filed u/s 12AA rejcted ex-parte - notices as mentioned in the appellate order were never served on the assessee in physical form but only on the portal which is not accessed by the society members - notices as mentioned in the appellate order were never served on the assessee in physical form but only on the portal which is not accessed by the society members - HELD THAT:- As pointed out by appellant, the Trust could not respond to the queries raised by the ld. CIT(E) for the reason that it did not access the portal. Sh. Ram Gopal Bansal, President of the Trust has stated in his affidavit that no adjournment was sought by the applicant/Trust. The copy of e-proceedings on record corroborates the version of the applicant/appellant. There is no material on record to infer that the assessee has deliberately omitted to access on line portal of the department. Hence, we are of the considered view that the assessee should get an opportunity to present its case before the ld. CIT(E) in the interest of justice. We therefore, set aside the ex-prate order passed by the ld. CIT(E) and send back the same to the ld. CIT(E) for deciding the application of the applicant Trust afresh on merits, after affording a reasonable opportunity of being heard to the appellant. Further, we direct the appellant/applicant to cooperate with the ld. CIT(E) and not to seek adjournments on frivolous grounds. Appeal filed by the appellant/applicant is allowed for statistical purposes.
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