2021 (1) TMI 293

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.... Ld. CIT EXEMPTION, Pune, erred in finalizing the order under section 12AA(1)(b)(ii) of the Income Tax Act, 1961, ex parte denying the appellant an opportunity of being heard thus, violating the principle of natural justice. 2. The Ld. CIT EXEMPTION, Pune, erred in finalizing the order under section 12AA(1)(b)(ii) of the Income Tax Act, 1961, ex parte without appreciating the factual aspect of service of the notice when the entire country was under lockdown during the pandemic situation. 3. The Ld. CIT EXEMPTION, Pune, erred in finalizing the order under section 12AA(1)(b)(ii) of the Income Tax Act, 1961, ex parte without appreciating the technical and factual aspects relating to the service of notice. 4. The appe....

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.... compliance as recorded in the order of the Ld. CIT(Exemption) cannot be attributed to deliberate or willful default of the assessee and it was due to compelling circumstances which were beyond the reasonable control of the assessee. That as found in the record, the assessee has stated as follows: "1. The appellant company is registered under section 8 of the Companies Act and as such is engaged in non profit activities. 2. It is the Pune Chapter of an International Organization called "International Coach Federation" which is involved in the overall development, training of sports coaches. The activities aim in developing professional standards for coaching and to promote professional coaching and training. 3. As....

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....mission tab was deactived and the documents could not be uploaded. Again a mail was sent to CIT Exemption on 17.09.2020 regarding the technical issue faced but there was no response. 7. In the mean time, even the grievances were filed but before the resolution of grievances, the order was finalized on 22.09.2020. 8. As such this order was finalized ex parte without even taking into account the pandemic situation in India especially in Pune in not allowing proper opportunity of being heard." 4. The Ld. Counsel for the assessee submitted that one final opportunity may be granted to the assessee in the interest of natural justice so that the assessee may be able to furnish requisite details/evidences before the Ld. CIT(Exe....