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TMI Blog2021 (12) TMI 802X X X X Extracts X X X X X X X X Extracts X X X X ..... To sub-serve the interest of principle of natural justice and to provide meaningful opportunity for effective representation, the impugned order deserves to be set aside. We hereby, set aside the impugned order and restore the application u/s 12AA of the Act dated 09.12.2019 to the file of Ld. CIT(E) to decide it afresh - Grounds raised by the assessee are allowed for statistical purposes - ITA Nos.1103 And 1104/Del/2021 - - - Dated:- 25-11-2021 - Shri G.S.Pannu, President And Shri Kul Bharat, Judicial Member For the Appellant : Shri Yudhistar Mehtani, CA For the Respondent : Shri Vinay Kumar Karan, CIT DR ORDER PER KUL BHARAT, JM : Both appeals filed by the assessee for the assessment year 2020-21 are direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see filed applications through electronic mode on 09.12.2019 in Form No.10A and on 18.12.2019 in Form No.10G seeking registration u/s 12AA and approval u/s 80G of the Act. Ld.CIT(E) observed that the assessee was issued letter dated 20.01.2020. Thereby, calling upon the assessee to submit certain documents in support of its claim of registration 12AA/80G of the Act and the case was fixed for hearing on 04.02.2020. On that day, no one was appeared. The applicant was further afforded opportunities vide letters dated 19.06.2020 04.09.2020 for compliance on 26.06.2020 11.09.2020 respectively in support of its claim u/s 12AA/80G of the Act. The applicant did not file any response. In response to the said notice, Ld.CIT(E) in the absence of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cumstances, these opportunities would have been sufficient for the assessee. However, looking to the fact that there has been wide spread of Covid-19 pandemic and on some occasions, the Government had also issued instructions for imposing lockdown. Therefore, we are of the considered view that to sub-serve the interest of principle of natural justice and to provide meaningful opportunity for effective representation, the impugned order deserves to be set aside. We hereby, set aside the impugned order and restore the application u/s 12AA of the Act dated 09.12.2019 to the file of Ld. CIT(E) to decide it afresh after causing necessary inquiry in accordance with law. Therefore, grounds raised by the assessee are allowed for statistical purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the fact that the impugned order was passed in the absence of the assessee. It is seen from the records that Ld.CIT(E) had given opportunity vide letters dated 20.01.2020, 19.06.2020 04.09.2020. In ordinary circumstances, these opportunities would have been sufficient for the assessee. However, looking to the fact that there has been wide spread of Covid-19 pandemic and on some occasions, the Government has also issued instructions for lockdown. Therefore, we are of the considered view that to sub-serve the interest of principle of natural justice and to provide effective meaningful opportunity for effective representation, the impugned order deserves to be set aside. We therefore, hereby set aside the impugned order and restore the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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