Case Law Details
Shree Radheshyam Sharnam Vs CIT (Exemption) (ITAT Jaipur)
Introduction: The case of Shree Radheshyam Sharnam vs CIT (Exemptions) at ITAT Jaipur involves an appeal against the order dated 17.09.2020, related to the approval under section 80G(5)(vi) of the Income Tax Act, 1961. The article discusses the challenges faced by the assessee society during the Covid-19 pandemic, leading to delayed document submission and subsequent appeals.
Detailed Analysis: The Full Text of the ITAT Jaipur order reveals that the assessee, a society providing services to the elderly, faced difficulties in submitting necessary documents due to the unprecedented circumstances of the Covid-19 pandemic. The appeals, ITA No. 95/JP/2021 and ITA No. 254/JP/2021, were delayed by 288 and 364 days, respectively. The ITAT considered the reasons for the delay, condoning it in the interest of natural justice.
The order highlights that the assessee applied for approval under section 80G(5)(vi) on 04.03.2020. The ld. CIT (Exemptions) requested specific documents, but the assessee, facing challenges during the pandemic, could not produce the required evidence. The society argued that, being engaged in critical services for the elderly, their resources were directed towards pandemic relief, leading to the inability to submit documents within the stipulated time.
Considering the exceptional circumstances, the ITAT decided to remand the matter back to the ld. CIT (Exemptions) for a fresh decision, allowing the assessee a reasonable opportunity to submit the required documents.
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