9911796707
TMI Blog2024 (6) TMI 1193X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Commissioner of Income Tax (Appeals), NFAC Delhi vide order dated 26.05.2023 is against law and facts on the file in as much as CIT (A) was not justified to uphold the action of the Learned Assessing Officer that the appellant is not entitled to claim of exemption u/s 10(23C)(iiiad) of the Income Tax Act, 1961. 2. That the Learned Commissioner of Income Tax (Appeals) was not justified to uphold the action of the Learned Assessing Officer in framing assessment ex-parte u/s 144. 3. That the Learned Commissioner of Income Tax (Appeals) was not justified in not adjudicating on the ground of admissibility of additional evidence. 3. Briefly the facts of the case are that the assessee is an educational society running a school by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 144 of the Act. Regarding non compliance to the notices issued by the AO, it was submitted that the assessee did not have access to the email -id being located in small village Salani, Tehsil Amloh District Fatehgarh Sahib where there was no internet facility available. It was further submitted that the authorized manager cum Principal of the School Sardar Sukhwinder Singh looking after the affairs of school could not give due attention due to medical treatment of his son Charanjeet Singh who was suffering from cancer and who has since met with an untimely death. It was accordingly submitted that there was a reasonable cause for non appearance before the AO. 6.1 It was further submitted that during the appellate proceedings, the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turn of income claiming exemption under section 10(23C)(iiiad) of the Act and which has been assessed on same basis in all the subsequent assessment years starting from A.Y. 2017-18 to A.Y. 2020-23 and copy of the intimation issued under section 143(1) are placed on record. It was accordingly submitted that the assessee be allowed the necessary exemption under section 10(23C)(iiiad) of the Act after taking into consideration the additional evidence so submitted by the assessee. 7. Per contra, the Ld. CIT/DR has relied on the orders of the lower authorities. It was submitted that the AO has given numbers of opportunities to the assessee and the assessee has miserably failed to avail of the said opportunity resulting in passing 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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