TMI Blog2021 (1) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... 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(Exempti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of appeal during the course of appeal proceedings. 2. The brief facts in this case are that the assessee/applicant has made an online application in Form 10A for approval of the Trust/Institution u/s.12AA of the Act on 07.01.2020 under the category of Charitable Trust/Institution as per CBDT Notification No.S.O.2033 (E) dated 24.06.2020 read with provisions of The Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020, No.2 of 2020 dated 31.03.2020. The assessee/applicant is registered under Companies Act, 2013 with registration number: U85320PN2018NPL175275 dated 10.03.2018. The application was carefully perused and considered along with its annexures. Thereafter, a letter was issued through ITBA portal to the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompany. But the order u/s. 12AA(1)(b)(ii) of the IT Act was finalized ex parte. 4. Total three notices were issued by the Department. The first notice issued on 27.02.2020 through ITBA system to call for the details. But this letter was never received by the appellant on email or through SMS i.e. it was just uploaded on the portal. It was then realized i.e. after the service of second notice that the earlier notice was corrupted and couldn't open. 5. The second notice was issued on 15.06.2020 and was communicated through SMS. This notice did not contain the details to be uploaded. But since Pune was again under complete lockdown due to pandemic, the office of the appellant company was closed. As such there were no office bea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Ld. Counsel for the assessee. 6. It is 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. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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