SHREE RADHESHYAM SHARNAM,MARWAR JUNCTION vs. CIT(EXEMPTION), JAIPUR

The appeal in filed by the assessee is delayed by 288 days and the second appeal filed in ITA No. 254/JP/2021 is delayed by 364 days. From the record, it is also noticed that the assessee has wrongly filed the second appeal i.e. ITA No. 254/JP/2021 as the grounds taken are common and also against the same order of ld. CIT (Exemptions). Therefore, we take up appeal in ITA No. 95/JP/2021 as the same was filed first. ITA No. 95/JP/2021.

There is a delay of 288 days in filing the appeal in ITA No. 95/JP/2021. The assessee vide his letter dated 18.04.2022 has requested to condone the delay in filing the appeal. The assessee has explained that due to Pandemic Covid-19 the assessee was prevented from filing the appeal within the stipulated period, therefore, he requested to condone the delay of 288 days. 4. Taking into 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 04.03.2020 for seeking approval under section 80G(5)(vi) of the I.T. Act, 1961. The assessee vide letter dated 30.07.2020 was asked to produce certain documents and original certificate under section 12AA/10(23C) by 17.08.2020. However, the assessee could not produce any documentary evidence in support of the charitable activities carried out by the assessee trust. Therefore, the ld. CIT (Exemptions) after providing sufficient opportunities to the assessee applicant dismissed the application filed by the assessee in form no. 10G seeking approval under section 80G(5)(vi) of the Act. The ld. A/R appearing on behalf of the assessee applicant submitted that the society/trust was facing the difficulties due to Covid-19 pandemic at the time of hearing before the ld. CIT (Exemptions), therefore, it was 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 unable to submit the required documents.

We have heard both the parties and perused the material available on record. 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) of the Act, we are of the considered view that it will appropriate and in the interest of justice to remand the matter back to the file of the ld. CIT (Exemptions) to decide the matter afresh after affording a reasonable opportunity to the assessee society to submit documents as desired by him.

Since we have already restored the matter in to the file of the ld. CIT (Exemptions) to decide afresh, therefore, the subsequent appeal in ITA No. 254/JP/2021 filed against the same order automatically stands infructuous and the same is dismissed.

In the result, appeal in is allowed for statistical purposes and appeal in ITA No. 254/JP/2021 is dismissed.