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2022 (1) TMI 420

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.... u/s 12AA of the Act is passed in violation of the principles of natural justice and is therefore illegal, ab initio void and unsustainable in law. 2. The CIT (Exemptions) has failed to appreciate that the letters/notice issued by him on 20-10-20-20 requiring the assessee to file information and documents could not be complied 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....

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....d. CIT(Exemption) being of the view that in the absence of the requisite details the genuineness of the charitable nature of the activities of the assessee-trust could not be verified, thus, rejected the application filed by the assessee trust for grant of registration u/s 12AA(1)(b)(ii) of the Act. 3. Aggrieved, the assessee 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 invol....

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....when the appeal in the case of the present assessee was to be filed i.e. latest by 11-04-2021. Qua the merits of the case, it was submitted by the learned A.R, that again as the failure on the part of the assessee to furnish the requisite details that were called for by the ld. CIT(Exemption) vide his letter/notice dated 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 fairne....

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....t appeal before us i.e on 13.08.2021. We, thus, in terms of our aforesaid observations are of the considered view that the appeal filed by the assessee before us is well within the extended period of limitation. 7. Adverting to the merits of the case, we find that the controversy therein involved lies in the narrow 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....