2021 (1) TMI 612

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Member (J) 1. This appeal preferred by the assessee emanates from the order of the Ld. CIT (Exemption) Pune dated 15.10.2020 passed u/s. 10(23C)(vi) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for the assessment year 2020-21 as per the following grounds of appeal on record: "On the facts and circumstances of the case and in law the CIT. Exemptions has e....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ear 2018.19 without appreciating the facts as per the records available with the Deptt. in the form of Returns of Income and copies of accounts as attachments to the Audit reports as per F.No. 10B which show the correct affairs of the assessee. On the facts and circumstances of the case and in law the CIT.E has incorrectly compared the figures of FY 2018-19 and 2019-20 without appreciatin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....egistered with Assistant Registrar of Co-operative Societies Nanded vide Registration No. Maharashtra/155/89/Nanded dated 19.09.1989 and under the Bombay Public Trust Act vie Reg. No. F-1923/Nanded dated 30.11.1989. The main object of the trust is to carry out educational activities. 4. In this case, the grievance of the assessee is with regard to the rejection of claim of the assessee u/s. 10(....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ued to the assessee asking them to furnish all the requisite details/evidences, that was the time when pandemic was at its peak. That various offices were closed and there was no communication with people whatsoever and the entire working atmosphere was brought to a standstill. In such scenario, it was quite possible that the assessee was unable to furnish the details called for by the Ld. CIT(Exe....