TMI Blog2022 (6) TMI 691X X X X Extracts X X X X X X X X Extracts X X X X ..... ties carried out by the assessee trust - HELD THAT:- Keeping in view the circumstances faced by the assessee society during the Covid-19 pandemic which prevented the assessee society to submit the necessary documents before the ld. CIT (Exemptions) for approval under section 80G(5)(vi) we are of the considered view that it will appropriate and in the interest of justice to remand the matter back t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmit all documents within time limit. 2. This society is providing service to elderly, so the situation was very critical in this pandemic period for the society management. 3. At the time of hearing, the society was engaged in bearing the responsibility to cure the save to the aged members of the society by the corona pandemic. 2. The appeal in ITA No. 95/JP/2021 filed by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nto consideration the reasons stated by the assessee due to pandemic of Covid-19 and in the interest of natural justice, we condone the delay of 288 days in filing the appeal and decide the appeal of the assessee on merits. 5. As to the facts of the present case, we noticed from the order of the ld. CIT (Exemptions) that the assessee applicant has filed an application in Form No. 10G dated 04.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as unable to submit all the necessary documents before the ld. CIT (Exemptions) within the time limit. It was also submitted that since the applicant society is providing service to elderly persons, therefore, the situation was very critical during the Pandemic period and all the workers of the applicant society were engaged in providing services during the critical pandemic period and thus were u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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