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TMI Blog2020 (8) TMI 708X X X X Extracts X X X X X X X X Extracts X X X X ..... m before the CIT(E) with proper evidence/documents and the CIT(E) is directed to consider the submission of the assessee and pass the order accordingly after providing reasonable opportunity to the assessee. - Decided in favour of assessee for statistical purposes. - ITA No.648/ASR/2019 - - - Dated:- 30-6-2020 - Shri L.P. Sahu, AM And Shri Ravish Sood, JM For the Assessee : Shri P.N.Arora, Advocate For the Revenue : Shri M.P.Singh, CIT-DR ORDER PER L.P.SAHU, AM : The assessee has filed this appeal against the order of CIT(E), Chandigarh, dated 25.09.2019. 2. The sole issue involved in the present appeal of the assessee is with regard to rejection of application of assessee for grant of registration u/s.12A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of charity, rather it is working commercially, which is defeating its own aims and objectives. However, considering the prayer of the ld. AR of the assessee and looking to the facts and circumstances of the case, we provide one more opportunity to the assessee to substantiate its claim before the CIT(E) with proper evidence/documents and the CIT(E) is directed to consider the submission of the assessee and pass the order accordingly after providing reasonable opportunity to the assessee. Thus, the sole issue agitated by the assessee is allowed for statistical purposes. 8. Now, a procedural issue comes before us that though the hearing of the captioned appeal was concluded on 06.02.2020, however, this order is being pronounced much aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erved as under: We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that behalf. We hope and trust that suitable guidelines shall be framed and issued by the President of the Appellate Tribunal within shortest reasonable time and followed strictly by all the Benches of the Tribunal. In the meanwhile (emphasis, by underlining, supplied by us now),all the revisional and appellate authorities under the Income-tax Act are directed to decide matters heard by them within a period of three months from the date case is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of judicial machinery, that Hon ble Supreme Court of India, in an unprecedented order in the history of India and vide order dated 6.5.2020 read with order dated 23.3.2020, extended the limitation to exclude not only this lockdown period but also afew more days prior to, and after, the lockdown by observing that In case the limitation has expired after 15.03.2020 then the period from 15.03.2020 till the date on which the lockdown is lifted in the jurisdictional area where the dispute lies or where the cause of action arises shall be extended for a period of 15 days after the lifting of lockdown . Hon ble Bombay High Court, in an order dated 15th April 2020, has, besides extending the validity of all interim orders, has also observed that, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s by excluding at least the period during which the lockdown was in force. We must factor ground realities in mind while interpreting the time limit for the pronouncement of the order. Law is not brooding omnipotence in the sky. It is a pragmatic tool of the social order. The tenets of law being enacted on the basis of pragmatism, and that is how the law is required to interpreted. The interpretation so assigned by us is not only inconsonance with the letter and spirit of rule 34(5) but is also a pragmatic approach at a time when a disaster, notified under the Disaster Management Act 2005, is causing unprecedented disruption in the functioning of our justice delivery system. Undoubtedly, in the case of Otters Club Vs DIT [(2017) 392 ITR 244 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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