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2021 (6) TMI 463
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.... Revenue : Shri Deepak Garg ORDER PER PARTHA SARATHI CHAUDHURY, JM: This appeal preferred by the assessee emanates from the order of the Ld. CIT(Exemption) dated 26.09.2020 passed u/s.12AA(1)(b)(ii) of the Income Tax Act, 1961 (hereinafter referred to as "the Act‟) as per the following grounds of appeal on record : "1. The learned CIT, Exemption, Pune erred in law and on fa....
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....mstances which cannot be attributed to any deliberate conduct of the assessee neither it can be said that the delay was caused by the assessee with mala-fide intentions. The Ld. DR also conceded to these facts and did not raise any objection for the condonation of delay. After hearing the parties, we therefore, condone the delay and proceed to hear this appeal on merits. We further take note on th....
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....ion) has not provided sufficient opportunity to the assessee for submitting requisite details/information. Referring to Para No. 2 and 3 of the Ld. CIT(Exemption)‟s order, the Ld. Counsel for the assessee appraised the Bench that a letter was issued through ITBA portal to the assessee on 05.06.2020 requesting to upload various information/clarification by 30.06.2020. That on perusal of the I....