Assessment Quashed for Wrong Email Service and No Reasons

Bhavnath Education Trust Vs ITO (Exemption) (ITAT Ahmedabad) Assessment Without Reasons Is No Assessment: Capital Application Exemption Allowed The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) condoned a delay of 100 days in filing the appeal and deleted the addition of ₹40.03 lakh made in the hands of a charitable education trust, holding that the assessment order itself was fundamentally defective and unsustainable in law. The Tribunal found that the delay occurred due to the CIT(A)’s order and notices being served on an incorrect email ID, despite a different email having...