CA not updated Email ID on income tax portal: ITAT Mumbai Grants Relief

Maheshwar Niketan Co-operative Housing Society Limited Vs ITO (ITAT Mumbai) Introduction: The Maheshwar Niketan Co-operative Housing Society Limited faced a crucial legal battle against the Income Tax Officer (ITO) at the Income Tax Appellate Tribunal (ITAT) in Mumbai. The appeal, filed with a delay of 57 days, sought to address the failure of the Chartered Accountant (CA) to register the email ID on the Income Tax portal. Detailed Analysis: The delay was attributed to a change in CAs, from Shri Upendra Wade to Mr. Madhusudan Sarf, who failed to update the registered email ID. The Commissioner...