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TMI Blog2023 (9) TMI 843X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee is that at the point in time when the subject application was filed the prescribed form was not available in electronic mode - HELD THAT:- We are unable to persuade ourselves to accept Revenue submission for the reason that until 05.03.2018 and thereafter, the Petitioner/assessee s application was firstly entertained and processed, and then documents in support of the application were sou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (ORAL): 1. This writ petition seeks to impugn communication dated 20.09.2018, wherein the petitioner/assessee s application preferred under section 12AA and 80G of the Income Tax Act, 1961 (in short, the Act ) was rejected. 2. A perusal of the impugned order would show that the principal reason for rejecting the application was that it had been submitted physically, and not electronica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a letter, which was received by the office of concerned authority on 20.08.2018. 3. Besides the aforesaid letter, the petitioner filed yet another letter in support of his application, which was received by the office of the concerned authority on 07.09.2018. 4. As a matter of fact, the concerned respondents/revenue also received a request made on behalf of the Chartered Accountants of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e at the very outset that the application in physical form cannot be accepted, the petitioner/assessee would have taken corrective measure at that juncture. 7. Mr. Abhishek Maratha, who appears on behalf of the respondents/revenue on the other hand, says that the petitioner/assessee should have, on its own, taken corrective measures and moved the application electronically. 8. We are unable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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