2022 (6) TMI 691

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....ri S. Najmi (CIT) ORDER PER SANDEEP GOSAIN, J.M. These are two appeals filed by the assessee against the order of ld. CIT (Exemptions), Jaipur dated 17.09.2020 passed under section 80G(5)(vi) of the I.T. Act 1961. The common grounds raised by the assessee are reproduced below :- "1. At the time of hearing, the society was facing the difficulties of Corona Pandemic, therefore the ....

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....was filed first. ITA No. 95/JP/2021. 3. There is a delay of 288 days in filing the appeal in ITA No. 95/JP/2021. The assessee vide his letter dated 18.04.2022 has requested to condone the delay in filing the appeal. The assessee has explained that due to Pandemic Covid-19 the assessee was prevented from filing the appeal within the stipulated period, therefore, he requested to condone the de....

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....fore, the ld. CIT (Exemptions) after providing sufficient opportunities to the assessee applicant dismissed the application filed by the assessee in form no. 10G seeking approval under section 80G(5)(vi) of the Act. The ld. A/R appearing on behalf of the assessee applicant submitted that the society/trust was facing the difficulties due to Covid-19 pandemic at the time of hearing before the ld. CI....

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....we are of the considered view that it will appropriate and in the interest of justice to remand the matter back to the file of the ld. CIT (Exemptions) to decide the matter afresh after affording a reasonable opportunity to the assessee society to submit documents as desired by him. 7. Since we have already restored the matter in ITA No. 95/JP/2021 to the file of the ld. CIT (Exemptions) to dec....