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2021 (1) TMI 293 - AT - Income TaxDenial of registration u/s.12AA - case of the assessee that an application for registration u/s.12AA was rejected by the CIT(Exemption) since requisite details/evidences as sought for, were not submitted by the assessee - HELD THAT:- Non compliance as recorded in the order of theCIT(Exemption) cannot be attributed to deliberate or willful default of the assessee and it was due to compelling circumstances which were beyond the reasonable control of the assessee. As observed from record that one letter was issued on 15.06.2020 and another letter was issued on 10.09.2020 asking the assessee to upload documents and credible evidences of activities carried out by them. It is also observed that this was the period of pandemic being effective specially in Maharashtra, particularly in the city of Pune wherein most of the offices remain closed and were not functioning. In such scenario, non compliance by the assessee is definitely not a deliberate act. The assessee has acted bona-fide explaining reasons, more particularly that their office was closed and therefore, they were not able to upload the requisite details/evidences in the department’s portal. Therefore, we are of the considered view in the interest of justice, one final opportunity should be given to the assessee and in view thereof, we set aside the order of the Ld. CIT(Exemption) and restore the matter back to his file for adjudicating the matter while complying with the principles of natural justice.
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