TMI Blog2020 (10) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... matter and there was no justification for the Ld. CIT(E) to hold that assessee is not interested in pursuing the matter. Copy of the email of the O/o. Ld. CIT(E) dated 22.12.2017 is filed at page-128 of the PB in which even no date have been given for making the compliance. There were no justification to pass the impugned order on 28.12.2017 before waiting for the reply of the assessee which assessee has ultimately filed on 29.12.2017. The facts clearly show that the matter requires re-consideration at the level of the CIT(E) because the documentary evidence or record have not been considered and appreciated by him. In view of the above discussion, we set aside the impugned order. Appeal of the Assessee is allowed for statistical purpos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asking for further information with regard to use of the donation etc., and to provide documentary evidence in this regard. The assessee was required to file information and details by 20.12.2017 which assessee has filed reply through email on 20.12.2017. The Ld. CIT(E) further requested the assessee to submit reply/clarification /rebuttal with regard to the items claimed to be perused as activities do not get reflected in the income and expenditure statement. The assessee was required to submit reply. However, there were no response to this query till passing of the Order. The Ld. CIT(E) considering it to be noncompliance on the part of the assessee noted that assessee is not interested in pursuing the matter, therefore, application for ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pursuing the matter and there was no justification for the Ld. CIT(E) to hold that assessee is not interested in pursuing the matter. Copy of the email of the O/o. Ld. CIT(E) dated 22.12.2017 is filed at page-128 of the PB in which even no date have been given for making the compliance. Therefore, there were no justification to pass the impugned order on 28.12.2017 before waiting for the reply of the assessee which assessee has ultimately filed on 29.12.2017. Thus, the facts clearly show that the matter requires re-consideration at the level of the Ld. CIT(E) because the documentary evidence or record have not been considered and appreciated by him. In view of the above discussion, we set aside the impugned order and restore the matter in i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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