This appeal by the assessee is directed against the order of CIT(Exemptions), Bangalore [CIT(E)] dated 20.09.2019 passed u/s. 12AA(1)(b)(ii) of the Income Tax Act, 1961 [the Act].
IN THE INCOME TAX APPELLATE TRIBUNAL
“C” BENCH : BANGALORE
BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT
AND SHRI B R BASKARAN, ACCOUNTANT MEMBER
Assessment year: N.A.
Sri Ghanchi Samaj Purneshwar Dham Trust,No.965 & 966, LIG 2nd Phase,16th B Cross,Yelhanka New Town,Bangalore – 560 064.
PAN: AAQTS 7547A
The Commissioner of Income Tax (Exemptions),Bengaluru.
Appellant by : Smt. Suman Lunkar, CA
Revenue by : Shri K. Devarathna Kumar, CIT(DR)(ITAT), Bengaluru.
Date of hearing : 06.10.2020
Date of Pronouncement : 09.10.2020
O R D E R
Per N.V. Vasudevan, Vice President
This appeal by the assessee is directed against the order of CIT(Exemptions), Bangalore [CIT(E)] dated 20.09.2019 passed u/s.12AA(1)(b)(ii) of the Income Tax Act, 1961 [the Act].
2. The impugned order of CIT(E) was served on the assessee on 09.03.2020. The appeal ought to have been filed before the Tribunal on or before 8.5.2020, but the appeal was filed on 9.6.2020. The Registry has raised an objection that the appeal is time barred by 31 days. The assessee has, however, pointed out that as per the Taxation & Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 dated 31.3.2020,wherein u/s. 6 it has been provided that the time limit specified in any Act to which the aforesaid Ordinance applies which expires during the period from 20.3.2020 to 29.6.2020, shall sand extended to 30.6.2020. This appeal has been filed on 9.6.2020 and therefore it cannot be said that there is a delay in filing the appeal.
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