NFAC Cannot Dismiss Appeal Without Deciding Merits – ITAT Sets Aside Ex-Parte Order

Weaker Section and Tribal Rehabilitation Charitable Trust Vs ACIT (ITAT Chennai) In a recent ruling, the Income Tax Appellate Tribunal (ITAT) Chennai bench set aside a best judgment assessment levied against Weaker Section and Tribal Rehabilitation Charitable Trust for the assessment year 2018-19. The Tribunal’s decision, issued on June 23, 2025, in the case of Weaker Section and Tribal Rehabilitation Charitable Trust Vs. ACIT, directs a fresh hearing, noting the charitable trust’s prior exemption status under Section 11 of the Income Tax Act, 1961. The appeal faced an initial hurd...