9911796707
TMI Blog2023 (8) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... oner Trustee died on 19.03.2021 and the other Trustee also admitted in hospital on 04.03.2021 one day after the Managing Trustee was admitted in the hospital. There are several factors which are contributed to the delay in filing of the returns. The benefit which has been enjoyed by the petitioner during the previous assessment years has been denied only because the Petitioners' Trust was unable to access the Income Tax Portal, where the assessment order and notices were being communicated. The other compounding factor was that the auditor was also admitted in the hospital and that the parents of the auditor were also admitted who later died. Court is inclined to interfere with the Impugned Order by setting aside the Impugned Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rch 2020. The petitioner filed the returns belatedly only on 31.03.2021 as both the Trustee and the Managing Trustee of the petitioner fell ill after the time was extended. 4. It is submitted that Mr.P.Murugesan, the Managing Trustee of the petitioner was admitted in the hospital on 03.03.2021 and later died on 19.03.2021. 5. It is submitted that other Trustee namely Mrs.Menaka Murugesan wife of Mr.P.Murugesan was also admitted in the hospital on 04.03.2021. 6. Apart from the above, the Auditor and the Auditor's parents were also admitted in the hospital during the second wave of covid 19 pandemic and that the Auditor's parents also died. Since there were a large scale disruption, the son of the Managing Trustee and the oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t although there is a procedural irregularity in not issuing Notice, it is not fatal to the proceedings as admittedly the petitioner has not filed any document to substantiate that the petitioner was entitled for exemption under Section 11 of the Income Tax Act. Hence, prays for dismissal of the writ petition. 13. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondents. 14. The dispute in these two cases for the Assessment Year 2020-2021 and 2021-2022. Relevant financial years coincides with the period when the country was under the first and second wave of Covid 19 pandemic. 15. Thus, the delay in filing the Returns was not willful as is evident ..... X X X X Extracts X X X X X X X X Extracts X X X X
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