TMI Blog2018 (4) TMI 1917X X X X Extracts X X X X X X X X Extracts X X X X ..... obligations and the Settlers of the Trust were noted to be the Directors of the parent company. The CIT (E) sought details, as set out in para 5 and 6 of the impugned order and in the absence of any effective representation, the impugned order has been passed. Accordingly, in the light of the submissions of the parties before the Bench, accepting the oral undertaking of the ld. AR that the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aj, CIT (DR). ORDER PER DIVA SINGH The present appeal has been filed by the assessee assailing the correctness of the order u/s 12AA(1)(b)(ii) of the Act dated 24.08.2017 of DCIT (Exemptions) Chandigarh on the following ground : 1) That the Learned Commissioner of Income Tax Exemptions has failed to appreciate the facts and circumstances of the case and has thereby erred in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o notes that it was e-mailed to the assessee. However, the assessee, it was stated never received any notice and also he is instructed to inform did not check his e-mail. Accordingly, in the peculiar facts and circumstances of the case, it was his prayer that opportunity of being heard may be granted and matter may be remanded back to the said authority so that the assessee is in a position to com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Trust has been found by the parent company to redeem its CSR obligations and the Settlers of the Trust were noted to be the Directors of the parent company. The CIT (E) sought details, as set out in para 5 and 6 of the impugned order and in the absence of any effective representation, the impugned order has been passed. Accordingly, in the light of the submissions of the parties before the Bench ..... X X X X Extracts X X X X X X X X Extracts X X X X
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