Could you please specify what soql exception you got? there was a chance to get null point exception (Not sure was that your exception) . And resolved using the below code :-



List<RecordType> recordTypes = new List<RecordType>();
String recordTypeId;
 for(RecordType recordTypeItem : [SELECT Id, Name FROM RecordType Where Name='Non-Compliance']){
        recordTypeId =recordTypeItem.Id;
         break;
 }      
        for(Task item : taskUpsertList){
            List<Non_Compliance__c> newNonComplianceList = mapNonCompliance.get(item.Subject.substring(0,4));
            for(Non_Compliance__c nc : newNonComplianceList){
                item.Subject = nc.Name;
                item.Legislative_Reference__c = nc.Legislative_Reference__c;
                item.Compliance_Issue__c = nc.Compliance_Issue__c;
                item.Offence_Reference__c = nc.Offence_Reference__c;
                item.Offender__c = nc.Offender__c;
                item.Offence_Penalty__c = nc.Offence_Penalty__c;
                item.Penalty_Notice_Penalty__c = nc.Penalty_Notice_Penalty__c;
                item.Outcome__c = nc.Outcome__c;
                item.Type = nc.RecordType.Name;
                item.Description = nc.Comments__c;
                item.Priority = nc.Priority__c;
                if(nc.RecordType.Name == 'Line Item Non-Compliance'){
                    item.Line_Item_Category_Id__c  = nc.Line_Item_Category__r.Id;
                }
                item.Non_Compliance_Id__c = nc.Id;
                item.Non_Compliance_Number__c = nc.Non_Compliance_Number__c;
                if(recordTypeId != Null){
                    item.RecordTypeId = recordTypeId;
                }
                 else{
                               // will take the default recordtype
                 }
            }
        }