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TMI Blog2021 (1) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee emanates from the order of the Ld. CIT (Exemption) Pune dated 15.10.2020 passed u/s. 10(23C)(vi) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for the assessment year 2020-21 as per the following grounds of appeal on record: "On the facts and circumstances of the case and in law the CIT. Exemptions has erred in not granting sufficient and reasonable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available with the Deptt. in the form of Returns of Income and copies of accounts as attachments to the Audit reports as per F.No. 10B which show the correct affairs of the assessee. On the facts and circumstances of the case and in law the CIT.E has incorrectly compared the figures of FY 2018-19 and 2019-20 without appreciating the fact that the figures for FY 2018-19 represented application o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration No. Maharashtra/155/89/Nanded dated 19.09.1989 and under the Bombay Public Trust Act vie Reg. No. F-1923/Nanded dated 30.11.1989. The main object of the trust is to carry out educational activities. 4. In this case, the grievance of the assessee is with regard to the rejection of claim of the assessee u/s. 10(23C)(vi) of the Act. 5. That on perusal of the order of the Ld. CIT(Exemption) d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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. In such scenario, it was quite possible that the 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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