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TMI Blog2021 (6) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the trust and genuineness of the activities of the trust. That when the requisite details, once it would be filed by the assessee, in such circumstances, CIT(Exemption) would be able to adjudicate the issue on merits. With these observations, we set aside the order of the Ld. CIT(Exemption) and remand the matter back to his file to re-adjudicate while complying with the principles of natur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctivities of the appellant is not satisfactory. 2. The learned CIT, Exemption, Pune erred in law and on facts in not granting sufficient opportunity to the appellant to submit all the requisite details/information. 3. The appellant craves to add, alter, clarify, explain, modify, delete any of the grounds of appeal and seek any just and fair relief. 2. In this case, there is delay of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... always not possible to follow the time of limitation regarding filing of appeal before various Forums. This fact was also observed and taken cognizance of by the Hon‟ble Supreme Court of India, in Civil Original Jurisdiction, Suo Moto Writ Petition (Civil) No.3 of 2020 dated 8th March, 2021. 3. At the very outset, the Ld. Counsel for the assessee submitted that in this case the sole gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide notice dated 05.06.2020. From Para 3 of the Ld. CIT(Exemption)‟s order, it is evident that specific details were called for from the assessee/applicant which were not furnished. In respect thereof, the Ld. Counsel for the assessee prayed before us that one more opportunity may be given to the assessee so that they can file requisite details/ evidences before the Ld. CIT(Exemption) to r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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