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.

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