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2022 (9) TMI 520 - HC - Income TaxExemption u/s 11 - income from the trust was drawn by the trustee and evidences for the applications were not produced, the AO treated them as violation u/s. 13(1)(c) and hence denied the exemption - petitioner instructed to pass all contemporaneous, primary and secondary evidence in support of his claim before the Assessing Officer to pass Appropriate Orders after giving adequate opportunity to the assessee - HELD THAT:- The order[2020 (8) TMI 912 - ITAT CHENNAI] makes it clear that it is for the petitioner to file all the required documents. If such documents were filed by the petitioner in time, the respondent would have been required to consider the same and pass appropriate orders. Instead the petitioner has waited for the respondents to issue a Draft Assessment Order and the Show Cause Notice dated 17.09.2021. Though the Income Tax Web Portal was experiencing technical glitches and is stated to be the petitioner's inability to upload the information, there are no records to substantiate the same. The impugned order has been passed after the information called for by the respondent vide notice dated 20.02.2021 and the reminder notice dated 17.08.2021 were not fully complied. Though these notices were issued, nothing precluded the petitioner earlier from sending the information pursuant to the direction of the Tribunal [2020 (8) TMI 912 - ITAT CHENNAI] No merits in this Writ Petition. Therefore this writ petition is liable to be dismissed. Liberty is however given to the petitioner to file a Statutory Appeal before the Appellate Commissioner under Section 246 A of the Income Tax Act, 1961 within a period of thirty days(30) from the date of receipt of a copy of this order. If such appeal is filed by the petitioner, the Appellate Commissioner shall entertain and dispose the same in accordance with law and on merits within a period of three months from the date of receipt of a copy of this order. The petitioner is also given liberty to file appropriate application before the respondent under Section 220(6) of the Income Tax Act, 1961 for staying the recovery of the proceedings.
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