The Jaipur bench of the Income Tax Appellate Tribunal (ITAT) has been allowedto submit the required documents for the approval of exemption u/s 80G(5)(vi) before the CIT(Exemption) as a relief to the critical covid pandemic period.
The assessee appellant has applied in Form No. 10G seeking approval under section 80G(5)(vi) of the I.T. Act, 1961. The assessee was asked to produce certain documents and the original certificate under section 12AA/10(23C). The assessee failed to produce any documentary evidence in support of the charitable activities carried out by the trust. CIT (Exemptions) dismissed the application filed by the assessee in form no. 10G seeking approval under section 80G(5)(vi) of the Act.
The appellantcontended that the society/trust was facing difficulties due to the Covid-19 pandemic at the time of the hearing and was unable to submit all the necessary documents before the CIT (Exemptions) within the time limit. Further stated that since the applicant society was engaged in providing service to elderly persons duringthe critical pandemic period.
Shri Sandeep Gosain, JM & Shri Rathod Kamlesh Jayantbhai, AM has ordered to remand the matter back to the file of the CIT (Exemptions) to decide the matter afresh after affording a reasonable opportunity. The appeal was allowed for statistical purposes.
The appellant assessee was represented by Shri Nilesh Saxena and the respondent revenue was represented by Shri S Najmi.
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