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TMI Blog2022 (10) TMI 1158X X X X Extracts X X X X X X X X Extracts X X X X ..... red against the order of the CIT(A), National Faceless Centre, (NFAC) dated 17.08.2022 pertaining to A.Y. 2020-21. 2. The grievance of the assessee read as under :- 3. Briefly stated the facts of the case are that the assessee is a charitable institution registered u/s. 12A of the Act and is claiming exemption u/s. 11 of the Act. The assessee filed its return of income for the year under conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Form No.10B on 19.12.2020 and form No. 10 on 22.12.2020. 7. Strong reliance was placed on the instruction of CBDT F. No.173/193/2019 -ITA -I dated 23.04.2019 wherein the CBDT has clarified with regard to the time allowed for filing of the return of income subsequent to the insertion of clause (ba) in sub section 1 of section12A of the IT Act which includes the IT return filed within the time al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment year has been extended till 15.02.021. This means that there was a delay of 7 days but considering the pandemic period and the decision of the Hon'ble Supreme Court by which the Hon'ble Supreme Court has extended the period of limitation across board, I am of the opinion that the delay of 7 days deserves to be condoned. In any case the return was filed before 31.03.2021 which is the last date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the grievance of the assessee is allowed. 11. The second substantive grievance of the assessee is that the delay has not been condoned inspite of CBDT circular No.06/2020 dated 19.02.2020. The above said circular is as under :- 12. In the light of the mandate of the CBDT in the aforementioned circular I direct the CIT(A) exemption to consider the return of the assessee and allow the benefit as p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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