Additional evidence admitted by imposing cost due to casual and callous approach

Smt. Ramanandi Anangpuria Charitable Trust Vs DCIT (Exemptions) (ITAT Chandigarh) ITAT Chandigarh held that additional evidences filed by the assessee deserves to be admitted inspite of casual and callous approach of assessee since the ultimate object of adjudication is to do substantial justice. However, cost of Rs. 3,000/- imposed. Facts- The assessee trust is registered u/s. 12AA since 2006 and also enjoys approval under section 80G. It filed its return of income declaring nil income. The case was selected for scrutiny and statutory notices under sections 143(2) and 142(1) were issued. Acco...