The Tax Publishers2021 TaxPub(DT) 0490 (Pune-Trib)

INCOME TAX ACT, 1961

Section 10(23C)(vi)

Where assessee-trust had e-filed application in Form 56 for grant of exemption under section 10(23C)(vi) and whatever notices were issued to the assessee asking them to furnish all requisite details/evidences, that was the time when pandemic was at its peak and assessee was unable to furnish the details called for by CIT(E) and uploaded the same in Department's portal, therefore, one more opportunity should be given to assessee to furnish requisite details/evidences and CIT(E) shall adjudicate the matter while complying with the principles of natural justice.

Exemption under section 10(23)(vi) - Grant of exemption under section 10(23C)(vi) denied - Non-furnishing of requisite documents due to on-going Covid-19 pandemic -

Assessee e-filed application in Form 56 for grant of exemption under section 10(23C)(vi) and main object of the trust is to carry out educational activities. In this case, grievance of the assessee was with regard to the rejection of claim of the assessee under section 10(23C)(vi). CIT(E) held that certain details/evidences were called for from the assessee to upload the same in the department's portal. Thereafter, in the subsequent paragraphs, it was evident that some further opportunities were given to the assessee for filing these details before CIT(E) which were, however, not provided by assessee. Therefore, CIT(E) had denied the claim made by assessee. Held: As observed assessee trust had e-filed application in Form 56 for grant of exemption under section 10(23C)(vi), thereafter, whatever notices were issued to the assessee asking them to furnish all requisite details/evidences, that was the time when Covid-19 pandemic was at its peak. That various offices were closed and there was no communication with people, whatsoever, and entire working atmosphere was brought to a standstill. Assessee was unable to furnish details called for by CIT(E) and uploaded the same in Department's portal. This non-compliance was definitely not deliberate or intentional, rather possibly due to prevailing circumstances. Therefore, one more opportunity should be given to assessee to furnish requisite details/evidences and CIT(E) shall adjudicate the matter while complying with the principles of natural justice.

REFERRED :

FAVOUR : Matter remanded.

A.Y. : 2020-21



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