Mere Uploading Income Tax Notice on Assessee’s E-Portal Not Proper Service

Sant Kabir Mahasabha Vs CIT (ITAT Chandigarh) In a recent development, the Income Tax Appellate Tribunal (ITAT) Chandigarh addressed a crucial aspect of income tax proceedings – the proper service of notice to taxpayers. The case, Sant Kabir Mahasabha vs. CIT, involves the rejection of the assessee’s application for registration under Section 12AB of the Income Tax Act, 1961 (the Act) by the Commissioner of Income Tax (Exemptions), Chandigarh (ld.CIT(E)). This article provides a detailed analysis of ITAT Chandigarh’s order, emphasizing the significance of accurate notice serv...