Non-compliance with communication u/s 143(1)(A) on account of technical glitches in IT portal justified

Kokan Kala Shikshan Vikaas Sanstha Vs DCIT (ITAT Pune) ITAT Pune held that non-compliance with communication under Section 143(1)(A) of Income Tax Act 1961 due to IT-Website technical glitches was unintentional and beyond the control of appellant. Accordingly, exemption in the evince of Form No 10B duly available. Facts- The appellant assessee is a Trust engaged in charitable activities in the field of education, cultural, social, medical relief and woman empowerment etc., and registered u/s 12AA of the Act. AO, after putting assessee to notice u/s 143(1)(a), the ITR was processed u/s 143(1) o...