Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (1) TMI 420 - AT - Income TaxExemption u/s 11 - registration u/s 12AA rejected - assessee is stated to be a religious-cum- charitable trust - As absence of the requisite details the genuineness of the charitable nature of the activities of the assessee-trust could not be verified, thus, rejected the application filed by the assessee trust for grant of registration u/s 12AA(1)(b)(ii) - applicant in form No. 10A assessee had not uploaded the requisite documents, viz. declaration u/s 13(1)(c) of the Act; NOC from the owner of the premises; identity details of the trustees/directors; note on the activities conducted in the last three years or since inception, details of donations made, details of donations received, undertaking for non-infringement of the “1st Proviso‟ to sec. 2(15) - HELD THAT:- Failure on the part of the assessee to furnish the requisite information, was for the reason, that there was an outburst of Covid-19 pandemic across the country which had brought the normal functioning of day to day activities to a standstill. In our considered view, on the basis of the order of the Hon‟ble Supreme Court [2021 (11) TMI 387 - SC ORDER] wherein the period of limitation prescribed under the general law of limitation or under any special law (both Central and/or State) qua all the proceedings before the Courts and the Tribunals had been extended from time to time, it can safely be concluded that there were justifiable reasons for the assessee in not complying with the letters/notices that were issued by the ld. CIT(Exemption), therein calling upon it to furnish certain information/clarifications. We, thus, are of the considered view, that in all fairness the issue in hand requires to be restored to the file of the ld. CIT (Exemption) with a direction to re-visit the same and dispose off the application filed by the assessee trust “Form No. 10A‟ afresh. - Decided in favour of assessee for statistical purposes.
|