ITAT Grants NGO Fresh Opportunity in Ex Parte Cash Addition Case

Birsa Gramin Vikash Evam Prashikshan Sanstha Vs DCIT (ITAT Ranchi) The Income Tax Appellate Tribunal (ITAT), Ranchi bench, has set aside both the ex parte assessment order and the ex parte appellate order concerning Birsa Gramin Vikash Evam Prashikshan Sanstha, a non-governmental organization. The tribunal’s decision, delivered on February 6, 2025, remands the case back to the Commissioner of Income Tax (Appeals) [CIT(A)] for a fresh adjudication, granting the NGO one final opportunity to present its case. The ruling highlights the application of principles of natural justice in tax proc...