https://www.taxtmi.com/caselaws?id=761692 The ITAT Jaipur allowed the assessee's appeal against disallowance of set apart fund under sections 11(2) and 11(5). The assessee filed original ITR, Form 10, and Form 10B within the due date of 31-10-2019 claiming exemption. However, the ITR lacked digital signature and manual verification copy could not be sent to CPC Bangalore within 120 days due to oversight and unavoidable circumstances. The assessee filed revised return on 05-06-2020 after COVID restrictions lifted. The ITAT held that CPC erred in disallowing benefits without considering genuine hardship and noted CBDT Circular 3/2020 dated 13-7-2020 provided relaxations for unverified ITRs for assessment years 2015-16 to 2019-20, which covered the assessee's case. en-us Thu, 08 Aug 2024 00:00:00 +0530 Fri, 15 Nov 2024 08:45:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761692 The ITAT Jaipur allowed the assessee's appeal against disallowance of set apart fund under sections 11(2) and 11(5). The assessee filed original ITR, Form 10, and Form 10B within the due date of 31-10-2019 claiming exemption. However, the ITR lacked digital signature and manual verification copy could not be sent to CPC Bangalore within 120 days due to oversight and unavoidable circumstances. The assessee filed revised return on 05-06-2020 after COVID restrictions lifted. The ITAT held that CPC erred in disallowing benefits without considering genuine hardship and noted CBDT Circular 3/2020 dated 13-7-2020 provided relaxations for unverified ITRs for assessment years 2015-16 to 2019-20, which covered the assessee's case. Case-Laws Income Tax Thu, 08 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761692