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, medica

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