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2021 (1) TMI 612 - AT - Income TaxGrant of exemption u/s. 10(23C)(vi) denied - main object of the trust is to carry out educational activities - HELD THAT:- As observed that the assessee trust has e-filed application in Form 56 for grant of exemption u/s. 10(23C)(vi) for the year 2020-21 on 29.02.2020. Thereafter, whatever notices were issued to the assessee asking them to furnish all the requisite details/evidences, that was the time when pandemic was at its peak. That various offices were closed and there was no communication with people whatsoever and the entire working atmosphere was brought to a standstill. Assessee was unable to furnish the details called for by the Ld. CIT(Exemption) and uploaded the same in the Department's portal. This non-compliance is definitely not deliberate or intentional rather possibly due to prevailing circumstances. As known principle recognized by the Higher Judicial Forums and even by the Tribunal that Income Tax Legislation is a part and parcel of welfare legislation where the interest of the tax payers needs to be protected. One more opportunity should be given to the assessee to furnish requisite details/evidences before the Ld. CIT(Exemption) so that the case may be represented on merits and thereafter, the Ld. CIT(Exemption) shall adjudicate the matter while complying with the principles of natural justice.Appeal of the assessee is allowed for statistical purposes.
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