Failure to Receive Income Tax Notices Not Assessee’s Fault – Trust Given Another Chance

Samskruthi Educational Trust Vs CIT (Exemptions) (ITAT Bangalore) The Income Tax Appellate Tribunal (ITAT), Bangalore Bench, has ruled that the registration of a trust under Section 12AB of the Income Tax Act cannot be rejected merely due to the non-submission of certain documents, especially when there are claims of non-receipt of notices. The Tribunal, in the case of Samskruthi Educational Trust vs. CIT (Exemptions), has remitted the matter back to the Commissioner of Income Tax (Exemptions) [CIT(E)] for a fresh adjudication, emphasizing the principles of natural justice and fair play. The a...