Section 80G(5)(vi) ITAT allows delayed submission of documents due to Covid

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 ...