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 A

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