TMI Blog2021 (5) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... e, it appears that a due and reasonable opportunity of being heard was not provided by the Ld. CIT(E) particularly when the case was fixed for furnishing the details on 16/04/2019 and the assessee sought time of 8-10 days vide email dated 15/04/2019. CIT(E) without commenting upon the request of the assessee, rejected the application moved by the assessee for approval u/s. 80G of the Act by pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 30/04/2019 of Ld. CIT(E), Chandigarh. In this appeal, the assessee, although, has raised seven grounds of appeal, however, the main grievance of the assessee relates to rejection of application for approval U/s. 80G(5)(vi) of the Income Tax Act, 1961 (hereinafter referred to as, the Act). 2. The facts of the case in brief are that the assessee e-filed an application in Form No. 10G on 18/10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he above mentioned queries. In view of the absence of any reply in response to the above queries raised by this office, the queries raised in this matter remained unexplained. All of the above, including the unresponsive attitude of the applicant, clearly leads one to conclude that the entity does not seem interested to pursue its application. It is entirely possible that it has no answer to the q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both the parties and perused the material available on the record. In the present case, it appears that a due and reasonable opportunity of being heard was not provided by the Ld. CIT(E) particularly when the case was fixed for furnishing the details on 16/04/2019 and the assessee sought time of 8-10 days vide email dated 15/04/2019. The Ld. CIT(E) without commenting upon the request of the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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