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Income Tax Appellate Tribunal, “B” BENCH, PUNE
Before: SHRI INTURI RAMA RAO & SHRI S.S. VISWANETHRA RAVI
आदेश / ORDER
PER S.S. VISWANETHRA RAVI, JM :
This appeal by the assessee against the order dated 26-09-2020 passed by the Commissioner of Income Tax (Exemption), Pune.
This appeal was filed with a delay of 71 days and to that effect the affidavit dated 02-02-2021 filed requesting this Tribunal to condone the said delay. On perusal of the same, upon hearing both the parties, we therefore, condone the delay of 71 days by placing reliance on the Hon’ble Supreme Court in Civil Original Jurisdiction in the case of Suo Motu Writ Petition (Civil) No.3 of 2020 dated 23-03-2020, wherein the Hon’ble Supreme Court was pleased to extend the period of limitation prescribed under the general law or special laws with effect from 15-03-2020 till further orders, which is being extended from time to time.
The only issue raised by the assessee is as to whether the CIT(Exemption) justified in rejecting the application filed seeking registration u/s. 12AA of the Act in the facts and circumstances of the case.
Heard both the parties and perused the material available on record. We note that the assessee filed online application in Form No. 10A for approval of the registration u/s. 12AA of the Act on 22-02-2020. Upon receiving such application and considering extension of time vide CBDT Circular the CIT(Exemption) issued notice on 08-06-2020 requesting to upload certain other information/clarification and posted the matter for process on 30-06-2020. According to CIT(Exemption) the assessee did not upload requisite details as on 30-06-2020 and for not uploading other information such as NOC from the owner of the premises, Copy of trust deed/MOA, Note on activities conducted in last three years or since inception etc., the CIT(Exemption) rejected request for granting of registration u/s. 12AA of the Act. Before us, the ld. AR, Shri Santosh B. Garud submits that due to national lockdown imposed to control the spread of pandemic the assessee could not upload the requisite details as sought by the CIT(Exemption). Further, their one unit of society by name Advita School of Excellence given to Covid-19 Courantyne Center due to which the assessee unable to comply notices issued by the CIT(Exemption).
The ld. DR, Shri Deepak Garg fairly conceded that there was no opportunity for the assessee to comply with the notices issued by the CIT(Exemption) due to national lockdown and agreed for remanding the matter to the file of CIT(Exemption) for fresh adjudication. Therefore, in the facts and circumstances of the case and in the interest of justice, we deem it proper to remand the matter to the file of CIT(Exemption) for its fresh adjudication. The assessee is liberty to file evidence, if any, in support of grant of registration u/s. 12AA of the Act. Thus, the order of CIT(Exemptions) is set aside and grounds raised by the assessee are allowed for statistical purpose.
In the result, the appeal of assessee is allowed for statistical purpose.
Order pronounced in the open court on 05th July, 2021.
Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 05th July, 2021. RK आदेश की प्रतिलऱपप अग्रेपिि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. 3. The CIT (Exemption), Pune ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, “बी” बेंच, 4. ऩुणे / DR, ITAT, “B” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 5. //सत्यावऩत प्रतत// True Copy// आदेशानुसार / BY ORDER,
तनजी सधचव / Private Secretary, आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune