2023 (9) TMI 843

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ents Through: Mr Vivekanand Mishra, Adv. for R-1/UOI. Mr Abhishek Maratha, Sr. Standing Counsel for Revenue. RAJIV SHAKDHER, J. (ORAL): 1. This writ petition seeks to impugn communication dated 20.09.2018, wherein the petitioner/assessee's application preferred under section 12AA and 80G of the Income Tax Act, 1961 (in short, "the Act") was rejected. 2. A perusal of the impugned order wou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The record also shows that the petitioner/assessee did file the documents sought by the respondents/revenue under the cover of a letter, which was received by the office of concerned authority on 20.08.2018. 3. Besides the aforesaid letter, the petitioner filed yet another letter in support of his application, which was received by the office of the concerned authority on 07.09.2018. 4. As a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....m was not available in electronic mode. It is thus submitted that, had the respondents/revenue informed the petitioner/assessee at the very outset that the application in physical form cannot be accepted, the petitioner/assessee would have taken corrective measure at that juncture. 7. Mr. Abhishek Maratha, who appears on behalf of the respondents/revenue on the other hand, says that the petitio....