Tribunal condoned the delay of 158 days in filing the appeal before the Appellate Tribunal due to illness of the managing Trustee. Tribunal also held that the assessee had produced all the documents, which were called for by the Commissioner (E). In view of the documents having been produced before the Tribunal as additional evidence, it was appropriate to set aside the order of the Commissioner (Exemptions) and restore the issue of registration under section 12AA and exemption under section 80G, back to the file of the Commissioner (Exemptions) for decision afresh with the direction to the assessee to produce all the documents required for examination of conditions for granting of registration under section 12AA and exemption under section 80G of the Act.
Delhi Agroha Vikas Trust v. CIT (E) (2020)83 ITR 26 (SN) (Delhi) (Trib.)
S. 12AA : Procedure for registration-rust or institution-Delay of 158 days in filing the appeal was condoned-Documents which was not produced before the CIT(E) was produced before the Appellate Tribunal-Matter remanded. [S. 12AA, 80G, 253, 254(1)]
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