Order sent by department went to spam folder is not effective service of order

Umia Charitable Trust Vs CIT (ITAT Mumbai) ITAT Mumbai held that since there was no effective service of orders upon the assessee as the order sent by the department went to spam folder. Thus, delay in filing of an appeal condoned and matter restored back to CIT(E) for fresh consideration. Facts- The present appeal has been filed by the assessee trust challenging the impugned order dated 21.09.2024, rejection of application 10AB u/s 12A(1)(ac)(iii) of the Income Tax Act, 1961, by the Ld. Commissioner of Income Tax (Exemptions), Mumbai, for the assessment year 2024-25. Notably, there is delay i...