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ITAT Allows Appeal on Unexplained Cash Deposits Due to Pending Assessment
Case Law Details
- Case Name
- Digamber Jain Swadhyay Mandir Trust Vs DCIT (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Ahmedabad
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Digamber Jain Swadhyay Mandir Trust Vs DCIT (ITAT Ahmedabad)
In the case of Digamber Jain Swadhyay Mandir Trust Vs DCIT (ITAT Ahmedabad), the trust appealed against a rectification order issued by the Commissioner of Income Tax (Appeals) concerning the Assessment Year 2016-17. The appeal was filed with an 82-day delay, which the trust attributed to a misunderstanding about the requirement for a separate appeal against the rectification order. The court condoned this delay, allowing the appeal to proceed. The trust had previously filed its return with nil income but faced scrutiny due to substa...
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