TMI Blog2022 (1) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... ption, 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, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied with because of the situation arising out of the Covid 19 pandemic and the lock down and other restrictions imposed by the Govt. The ld. CIT (Exemptions) has passed the ex parte order after issuing just one notice to the assessee, calling for certain details. 3. The ld. CIT (Exemption has erred in rejecting the application of the assessee for registration u/s 12AA of the Act. 2. Briefly stated, the assessee which is stated to be a religious-cum- charitable trust, had as on 13.09.2020 filed an online application in Form No. 10A for registration of the trust u/s 12AA of the Act. After perusing the aforesaid application, the ld. CIT (Exemption) on 20.10.2020 issued a letter through ITBA portal to the assessee-applicant, therein cal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee has assailed before us the order passed by the ld. CIT (Exemption) u/s 12AA(1)(b)(ii) of the Act dated 10-2-2021 declining to grant the approval u/s 12AA of the Act. 4. At the very outset of the hearing of the appeal, the learned Authorised Representative (for short A.R ) for the assessee, on being confronted about the delay of 124 days that was involved in filing the present appeal before us, therein rebutted involvement of any such delay. Elaborating on his said claim, it was submitted by the ld. A.R that as the order u/s 12AA(1)(b)(ii) was received by the assessee on 10-02-2021 on the ITBA portal, therefore, the appeal was required to be filed with the Tribunal latest by 11-04-2021. Adverting to the reasons leading to the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 20-10-2020 and 28-01-2021 had occasioned, for the reason that the Covid 19 pandemic had brought the country to a standstill and the assessee was no exception to the same. It was submitted by the learned A.R that considering the aforesaid bonafide reason which had led to the delay on the part of the assessee to comply with the aforementioned notices/letters that were issued by the ld. CIT(Exemption), the matter in all fairness be restored to his file with a direction to re-consider the same after affording an opportunity of being heard to the assessee. 5. Per contra, the learned Departmental Representative ( D.R , for short) did neither object to the seeking of condonation of delay by the assessee, nor to its request for restoration of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... row compass i.e. declining on the part of the CIT(Exemption) for approving the assessee-trust/institution u/s 12AA of the Act, for the reason, that the requisite details that were required to be considered for disposing of the assessee‟s application u/s 12AA of the Act had not been filed by the assessee despite repeated reminders. As observed by us hereinabove, it is a matter of fact borne from the record that the assessee was called upon by the ld. CIT(Exemption) vide his notice(s) dated 20-10-2020 and dated 28-02-2001, both through e-portal, to submit certain information/clarifications in order to facilitate processing of its aforesaid application. However, as the assessee had failed to furnish the requisite details, therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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