https://www.taxtmi.com/caselaws?id=423850 The Tribunal condoned the delay in filing appeals due to the Covid-19 pandemic, remanding one appeal for fresh consideration while dismissing the subsequent appeal as infructuous. The assessee's challenges in providing necessary documents for approval under section 80G(5)(vi) of the I.T. Act, 1961 were acknowledged, leading to the remand decision. Despite the failure to produce required evidence of charitable activities, the Tribunal considered the pandemic's impact on the society's operations. The matter was sent back to the ld. CIT (Exemptions) for a reevaluation after providing the assessee with a reasonable opportunity to submit the necessary documents. en-us Tue, 14 Jun 2022 00:00:00 +0530 Thu, 16 Jun 2022 09:15:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423850 The Tribunal condoned the delay in filing appeals due to the Covid-19 pandemic, remanding one appeal for fresh consideration while dismissing the subsequent appeal as infructuous. The assessee's challenges in providing necessary documents for approval under section 80G(5)(vi) of the I.T. Act, 1961 were acknowledged, leading to the remand decision. Despite the failure to produce required evidence of charitable activities, the Tribunal considered the pandemic's impact on the society's operations. The matter was sent back to the ld. CIT (Exemptions) for a reevaluation after providing the assessee with a reasonable opportunity to submit the necessary documents. Case-Laws Income Tax Tue, 14 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423850