ITAT Accepts Spam Folder Explanation as Reasonable Cause for Missing Tax Notice

Mahendra Kalyanji Ghelani Vs DCIT (ITAT Mumbai) ITAT Restores AIF Exemption Matter Because Additional Evidence Was Rejected on Technical Grounds;  Additional Evidence Must Be Liberally Admitted Where Non-Compliance Was Bona Fide; NFAC Order Set Aside Because Appeal Was Decided Without Examining Merits of AIF Exemption Claim; ITAT Directs Fresh Review of AIF Exemption Claim Because Natural Justice Was Not Properly Applied. In , the appeal before the Income Tax Appellate Tribunal challenged the order dated 05.01.2026 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal C...