Ex-Parte Assessment Reopened After Trust Produced Registration and Supporting Documents in Appeal

Sant Shree Asharamji Mahila Utthan Ashram Vs Deputy Director of Income Tax (Exemption) (ITAT Ahmedabad) The appeals were decided by the Income Tax Appellate Tribunal, Ahmedabad Bench in relation to Assessment Year 2011–12. Two appeals were filed challenging separate orders of the Commissioner of Income Tax (Appeals) dated 03.02.2015 and 04.01.2018. The first appeal concerned an assessment completed under Section 144 of the Income-tax Act, 1961, while the second related to a penalty imposed under Section 271(1)(c) of the Income-tax Act, 1961. There was a delay of 47 days in filing the appeal ...