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2022 (6) TMI 691 - AT - Income TaxDeduction u/s 80G - applicant has filed an application in Form No. 10G dated 04.03.2020 for seeking approval under section 80G(5)(vi) delayed - critical times during the Pandemic period - Assessee could not produce any documentary evidence in support of the charitable activities carried out by the assessee trust - HELD THAT:- Keeping in view the circumstances faced by the assessee society during the Covid-19 pandemic which prevented the assessee society to submit the necessary documents before the ld. CIT (Exemptions) for approval under section 80G(5)(vi) we are of the considered view that it will appropriate and in the interest of justice to remand the matter back to the file of the ld. CIT (Exemptions) to decide the matter afresh after affording a reasonable opportunity to the assessee society to submit documents as desired by him.
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