Notices on wrong email address constitutes Lack of Effective Notice & Opportunity

Seth Bechardas Manchand Jain Shwet Amber Trust Vs CIT (ITAT Pune) Introduction: The recent appeal by Seth Bechardas Manchand Jain Shwet Amber Trust against the Commissioner of Income Tax-Exemption’s (CIT(E)) order under section 80G(5) of the Income-tax Act, 1961, has garnered attention. The Income Tax Appellate Tribunal (ITAT) Pune examined the rejection, highlighting the lack of effective notice, violation of natural justice, and the subsequent remand. Detailed Analysis: 1. Background of the Appeal: Seth Bechardas Jain Trust challenged the CIT(E)’s order, asserting their eligibi...