Ex-parte Assessment & Rule 46A Violation – ITAT Delhi Remands Charitable Society Case Back to AO

ACIT Vs Satilila Charitable Society (ITAT Delhi) Ex-parte Assessment & Rule 46A Violation – ITAT Delhi Remands Charitable Society Case Back to AO The Society, registered u/s 12A, faced an ex-parte assessment u/s 144 as it failed to respond to statutory notices. AO, without rejecting books, made an ad-hoc disallowance of 50% of revenue expenditure. Before CIT(A), Assessee furnished additional evidences such as financial statements & bank ledgers. CIT(A), without forwarding these documents to AO, proceeded to delete the additions & granted full relief to Assessee. Department argued...